§ 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 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.