§ 45-51-243-12

The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor charged with the collection or remittance of this tax. To the extent that Act 89, adopted during the 1975 Fourth Special Session