425 - Special provision as to imposition of taxes on certain alcoholic beverages.

§  425.  Special  provision  as  to  imposition  of  taxes  on certain  alcoholic beverages. If a person shall receive any  alcoholic  beverages  from  the  distributor with respect thereto, under such circumstances so  as to preclude the collection of the taxes under this  article,  because  this  state  was  without  power to impose such taxes under this article  against such distributor by reason of the constitution or the law of the  United States enacted pursuant thereto or the constitution  or  laws  of  this  state,  and  such  person  shall  thereafter  sell or use any such  alcoholic beverages in such manner and under such circumstances  as  may  subject  the  same to the taxing power of this state with respect to any  sale or use thereof, such person shall be liable for the tax imposed  by  section  four  hundred twenty-four with respect to such sale or use, and  shall make the same reports and returns,  pay  the  same  taxes  and  be  subject  to  the other applicable provisions of this article relating to  distributors, except that with respect to beers and wines such a  person  shall  not  be  subject  to  the  provisions  of  sections  four hundred  twenty-one and four hundred twenty-two of this article  if  such  person  does  not  offer such alcoholic beverages for sale or use such alcoholic  beverages for any commercial purpose. Provided,  further,  that  if  the  taxing  power  of  this  state does not extend to the imposition of such  taxes on, and the requirement of payment of such taxes by,  such  person  selling  or  using such beverages, then such person shall be required to  collect such taxes from its purchaser on the sale of such beverages  and  to  pay  over  such  taxes  to the commissioner. In such event, the same  reports and returns relating to  distributors,  along  with  remittance,  shall  be  required  by such person and all the other provisions of this  article relating to distributors shall apply. If such taxes are  not  so  collected,  then such purchaser shall, along with such person, be liable  for such taxes.