Commissioner may authorize direct payment of sales and use tax

Upon application by any person, the commissioner may issue to the applicant, subject to such terms and conditions as the commissioner deems reasonable and necessary, a permit to be known as a direct payment permit authorizing such applicant to make direct payment to the commissioner of any sales or use tax imposed on any purchase, use, storage, or consumption in this state of tangible personal property or services by such applicant. Such applicant may elect to pay any such taxes directly to the commissioner and for that purpose may issue to the retailer selling or furnishing the tangible personal property or services subject to such taxes a direct payment certificate in the form prescribed by the commissioner, assuming the obligation to pay all such taxes, and the receipt of such certificate discharges such retailer from any duty to collect or liability for such taxes. Such direct payment permit may be revoked by the commissioner, with or without cause, at any time.