{"data":{"id":"us/26-u.s.c.-4291","jurisdiction":"us","citation":"26 U.S.C. § 4291","heading":"Cases where persons receiving payment must collect tax","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 33—FACILITIES AND SERVICES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"78911b24dfbab2ce80063ec55d02fa126c96ddd23d370057f139ccf1a0e34072","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4286-4287","next":"us/26-u.s.c.-4292"},"notice":"GroundRules: Original legal text. Not legal advice."}