§ 1112. Taxes imposed on qualified Indian reservations. (a) Where
property or services subject to sales or compensating use tax have been
purchased on or from a qualified Indian reservation, as defined in
section four hundred seventy of this chapter, the purchaser shall not be
relieved of his or her liability to pay the tax due. Such tax due and
not collected shall be paid by the purchaser directly to the department.

(b) The tax due and not collected pursuant to subdivision (a) of this
section may be reported and paid by means of such personal income tax
forms or other tax forms as the commissioner deems appropriate.

(c) The provisions of section two hundred eighty-four-e of this
chapter concerning sales of motor fuel and Diesel motor fuel on
qualified Indian reservations shall apply to the prepayment of sales tax
imposed on motor fuel and Diesel motor fuel pursuant to section eleven
hundred two of this article in the same manner and with the same force
and effect as if the provisions of such section two hundred
eighty-four-e had been incorporated in full into this article, except to
the extent that any such provision is either inconsistent with a
provision of such section eleven hundred two or not relevant thereto.

(d) The provisions of section four hundred seventy-one-e of this
chapter concerning sales of cigarettes on qualified Indian reservations
shall apply to the prepayment of sales tax imposed on cigarettes
pursuant to section eleven hundred three of this article in the same
manner and with the same force and effect as if the provisions of such
section four hundred seventy-one-e had been incorporated in full into
this article, except to the extent that any such provision is either
inconsistent with a provision of such section eleven hundred three or is
not relevant thereto.