§ 44-18-22 - Collection of use tax by retailer.
SECTION 44-18-22
§ 44-18-22 Collection of use tax byretailer. – Every retailer engaging in business in this state and making sales of tangiblepersonal property for storage, use, or other consumption in this state notexempted under this chapter shall, at the time of making the sales, or if thestorage, use, or other consumption of the tangible personal property is notthen taxable under this chapter, at the time the storage, use, or otherconsumption becomes taxable, collect the tax from the purchaser and give to thepurchaser a receipt in the manner and form prescribed by the tax administrator.