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26 U.S.C. § 4291

Cases where persons receiving payment must collect tax

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4291, Cases where persons receiving payment must collect tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463435
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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.

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