US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3619.  IMPOSITION AND RATE OF THE SALES TAX. An excise tax is hereby
imposed upon each sale at retail at the rate of six percent (6%) of the sales
price of all retail sales subject to taxation under this chapter and such
amount shall be computed monthly on all sales at retail within the preceding
month.
    (a)  The tax shall apply to, be computed on, and collected for all credit,
installment, conditional or similar sales at the time of the sale or, in the
case of rentals, at the time the rental is charged.
    (b)  The tax hereby imposed shall be collected by the retailer from the
consumer.
    (c)  The state tax commission shall provide schedules for collection of
the tax on sales which involve a fraction of a dollar. The retailer shall
calculate the tax upon the entire amount of the purchases of the consumer made
at a particular time and not separately upon each item purchased. The retailer
may retain any amount collected under the bracket system prescribed which is
in excess of the amount of tax for which he is liable to the state during the
period as compensation for the work of collecting the tax.
    (d)  It is unlawful for any retailer to advertise or hold out or state to
the public or to any customer, directly or indirectly, that the tax or any
part thereof will be assumed or absorbed by the retailer or that it will not
be added to the selling price of the property  sold or that if added it or any
part thereof will be refunded. Any person violating any provision of this
section is guilty of a misdemeanor.
    (e)  The tax commission may by rule provide that the amount collected by
the retailer from the customer in reimbursement of the tax be displayed
separately from the list price, the price advertised on the premises, the
marked price, or other price on the sales slip or other proof of sale.
    (f)  The taxes imposed by this chapter shall apply to the sales to
contractors purchasing for use in the performance of contracts with the United
States.