Unless otherwise provided in this chapter, the tax imposed in 11-15A-2 of this code shall be collected in the following manner:
(1) The tax upon the use of all tangible personal property, custom software or services, sold by a retailer engaging in business in this state, or by any other retailer as the Tax Commissioner authorizes pursuant to 11-15A-7 or 11-15B-1 et seq. of this code, shall be collected by the retailer and remitted to the State Tax Commissioner, pursuant to the provisions of 11-15A-6 through 11-15A-10, inclusive, of this code, or by the seller registered under 11-15B-1 et seq. of this code, in accordance with the provisions of this article and 11-15B-1 et seq. of this code.