36 §1812. Adding tax to sale price
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1812. Adding tax to sale price
1. Computation. Every retailer shall add the sales tax imposed by chapters 211 to 225, or the average equivalent of that tax, to his sale price, except as otherwise provided, and when added the tax shall constitute a part of the price, shall be a debt of the purchaser to the retailer until paid and shall be recoverable at law in the same manner as the purchase price. When the sale price shall involve a fraction of a dollar, the tax shall be added to the sale price upon the following schedules:
A. [1999, c. 414, §24 (RP).]
A-1. If the tax rate is 5%:
| Amount of Sale Price | Amount of Tax |
| $0.01 to $0.10, inclusive | 0¢ |
| .11 to .20, inclusive | 1¢ |
| .21 to .40, inclusive | 2¢ |
| .41 to .60, inclusive | 3¢ |
| .61 to .80, inclusive | 4¢ |
| .81 to 1.00, inclusive | 5¢ |
Paragraph A-1 as enacted by PL 1999, c. 414, §25 is REALLOCATED TO TITLE 36, SECTION 1812, SUBSECTION 1, PARAGRAPH A-2
A-2. (REALLOCATED FROM T. 36, §1812, sub-§1, ¶A-1) If the tax rate is 5 1/2%:
| Amount of Sale Price | Amount of Tax |
| $0.01 to $0.09, inclusive | 0¢ |
| .10 to .18, inclusive | 1¢ |
| .19 to .36, inclusive | 2¢ |
| .37 to .54, inclusive | 3¢ |
| .55 to .72, inclusive | 4¢ |
| .73 to .90, inclusive | 5¢ |
| .91 to 1.09, inclusive | 6¢ |
| 1.10 to 1.27, inclusive | 7¢ |
| 1.28 to 1.45, inclusive | 8¢ |
| 1.46 to 1.63, inclusive | 9¢ |
| 1.64 to 1.81, inclusive | 10¢ |
| 1.82 to 2.00, inclusive | 11¢ |
B. If the tax rate is 7%:
| Amount of Sale Price | Amount of Tax |
| $0.01 to $0.07, inclusive | 0¢ |
| .08 to .21, inclusive | 1¢ |
| .22 to .35, inclusive | 2¢ |
| .36 to .49, inclusive | 3¢ |
| .50 to .64, inclusive | 4¢ |
| .65 to .78, inclusive | 5¢ |
| .79 to .92, inclusive | 6¢ |
| .93 to 1.00, inclusive | 7¢ |
C. [1991, c. 528, Pt. RRR, (AFF); 1991, c. 528, Pt. XX, §5 (RP); 1991, c. 528, Pt. XX, §7 (AFF); 1991, c. 591, Pt. XX, §5 (RP); 1991, c. 591, Pt. XX, §7 (AFF).]
D. If the tax rate is 10%:
| Amount of Sale Price | Amount of Tax |
| $0.01 to $0.10, inclusive | 0¢ |
| .11 to .20, inclusive | 2¢ |
| .21 to .40, inclusive | 4¢ |
| .41 to .60, inclusive | 6¢ |
| .61 to .80, inclusive | 8¢ |
| .81 to 1.00, inclusive | 10¢ |
When the sale price exceeds $1, the tax to be added to the price shall be the scheduled amount for each whole dollar plus the scheduled amount for each fractional part of $1.
[ 1999, c. 790, Pt. A, §48 (RAL) .]
2. Several items. When several purchases are made together and at the same time, the tax must be computed on the total amount of the several items, except that purchases taxed at different rates must be separately totaled.
[ 1991, c. 846, §24 (AMD) .]
3. Breakage. Breakage under this section shall be retained by the retailer as compensation for the collection.
[ 1987, c. 402, Pt. A, §181 (NEW) .]
SECTION HISTORY
P&SL 1967, c. 191, §D2 (AMD). 1967, c. 544, §112 (RP). 1967, c. 544, §93 (AMD). 1969, c. 295, §3 (AMD). 1985, c. 783, §6 (RPR). 1987, c. 402, §A181 (RPR). 1989, c. 588, §§B3,B4 (AMD). 1989, c. 871, §17 (AMD). 1991, c. 528, §§XX3-5 (AMD). 1991, c. 528, §§XX7,8,RRR (AFF). 1991, c. 591, §§XX3-5 (AMD). 1991, c. 591, §§XX7,8 (AFF). 1991, c. 846, §24 (AMD). 1993, c. 410, §LLL2 (AMD). 1993, c. 410, §LLL5 (AFF). 1995, c. 281, §20 (AMD). 1999, c. 401, §X4 (AMD). 1999, c. 414, §§24,25 (AMD). 1999, c. 790, §A48 (AMD).