26 U.S.C. § 4291

Cases where persons receiving payment must collect tax

Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.

( Aug. 16, 1954, ch. 736 , 68A Stat. 511 ; July 25, 1956, ch. 725, § 4(c) , 70 Stat. 646 ; Pub. L. 85–859, title I, § 131(g) , Sept. 2, 1958 , 72 Stat. 1287 ; Pub. L. 89–44, title III, § 305(a) , June 21, 1965 , 79 Stat. 148 ; Pub. L. 91–258, title II, § 205(c)(3) , May 21, 1970 , 84 Stat. 242 .)