Section 11-302 - Tax stated and charged separately.
§ 11-302. Tax stated and charged separately.
For each retail sale or sale for use other than a sale under § 11-405 or § 11-406 of this title, the sales and use tax shall be:
(1) stated separately from the sale price; and
(2) shown separately from the sale price on any record of a sale:
(i) at the time of the sale;
(ii) when the vendor issues evidence of the sale; or
(iii) when the vendor uses evidence of the sale.
[An. Code 1957, art. 81, §§ 327, 379; 1988, ch. 2, § 1; 2007 Sp. Sess., ch. 6, § 1.]