§ 45-55-243-06

Every registered seller making sales of tangiblepersonal property for storage, use, or other consumption in the county (whichstorage, use, or other consumption is not exempted from the use taxes hereinlevied) shall at the time of making such sale, or if the storage, use, or otherconsumption of such tangible personal property in the county is not thensubject to the taxes herein levied, at the time such storage, use, or otherconsumption becomes subject to the taxes herein levied, collectthe tax from the purchaser, and shall give to the purchaser a receipt thereforin the manner and form prescribed by the state Department of Revenue. On the twentieth day of the month nextsucceeding following the close of each quarterly period, each registered sellershall file with the special collection agent a return for the then precedingquarterly period in such form as may be prescribed thereby, showing the totalsales price of the tangible personal property sold by the registered seller,the storage, use, or other consumption of which became subject to the use taxesherein imposed, duringthe then preceding quarterly

price of the tangible personal property sold by the registered seller,the storage, use, or other consumption of which became subject to the use taxesherein imposed, duringthe then preceding quarterly period; each return shall be accompanied by a remittance ofthe amount of the use taxes required to be collected by the registered sellerduring the period covered by the return; provided that any registered seller may defer collecting the taxes with respectto credit sales until collection of the proceeds of the sales and may deferreporting credit sales until after their collection, but shall thereaftercollect the taxes along with collection of credit sales, shall include in eachquarterly report all credit collections made during the preceding quarterlyperiod and shall remit the taxes with respect thereto at the time of filingsuch report or return. Any personwho has paid to a registered sellerthe tax with respect to the use, storage, or other consumptionof tangible personal property in the county need not file a report or make anyfurther payment of the tax, but eachperson who purchases tangible personal property the storage, use, or otherconsumption of which is subject to the use taxes

county need not file a report or make anyfurther payment of the tax, but eachperson who purchases tangible personal property the storage, use, or otherconsumption of which is subject to the use taxes imposed herein, and who hasnot paid the use taxes due with respect thereto to a registered seller, shallreport and pay the use taxes as required by Section 45–55–243.03. It shall be unlawful for any registeredseller to fail or refuse to add to the sales price and to collect from thepurchaser the amount of the use taxes imposed herein or to refund or offer torefund or absorb, or to advertise directly or indirectly, the absorption of theuse taxes or any portion thereof.(Act 2007–371, p. 727, § 8.)