§ 44-18-19 - Collection of sales tax by retailer.
SECTION 44-18-19
§ 44-18-19 Collection of sales tax byretailer. – The retailer shall add the tax imposed by this chapter to the sale price orcharge, and when added the tax constitutes a part of the price or charge, is adebt from the consumer or user to the retailer, and is recoverable at law inthe same manner as other debts; provided, that the amount of tax that theretailer collects from the consumer or user is as follows:
SEE THE BOOK FOR THE PROPER TABLE.
and where the amount of the sale is more than one dollar andeight cents ($1.08) the amount of the tax is computed at the rate of sixpercent (6%); provided, that the amount of tax that the retailer collects fromthe consumer or user for the period commencing July 1, 1990 is as follows:
SEE THE BOOK FOR THE PROPER TABLE.
and where the amount of the sale is more than one dollar andseven cents ($1.07) the amount of the tax is computed at the rate of sevenpercent (7%).