§ 45-55-243-05

Each person engagingor continuing within the county in a business subject to the sales taxes levied in Section 45–55–243.01 shall add to the sales price or admission fee and collect from thepurchaser or the person paying the admission fee the amount due by the taxpayeron account of the taxes. It shall beunlawful for any person subject to the sales taxes levied in Section45–55–243.01 to fail or refuse to add to the sales price or admissionfee and to collect from the purchaser or the person paying the admissionfee the amount herein required to be so added to the sales or admission priceand collected therefrom, and it shall likewise be unlawful for any personsubject to the taxes to refund or offer to refund all or any part of the amountso collected or to absorb or advertise directly or indirectly the absorption orrefund of the taxes or any portion thereof.(Act 2007–371, p. 727, § 7.)