48-8-34
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48-8-34.
(a)
Every dealer making sales within or outside the state of tangible personal
property for distribution, storage, use, or other consumption in this state
shall collect the tax imposed by this article from the purchaser at the time of
sale.
(b)
On all tangible personal property imported or caused to be imported by any
dealer from another state or foreign country and used by him, the dealer shall
pay the tax imposed by this article as if the property had been sold at retail
for use or consumption in this state. For the purposes of this article, the use,
consumption, distribution, or storage for use or consumption in this state of
tangible personal property shall each be equivalent to a sale at retail and the
tax shall be immediately levied and collected on each such sale in the manner
provided in this article. There shall be no duplication of the tax in any event
as a result of this subsection.