§ 45-55-243-33

Each person engaging or continuing in a businesssubject to the tax levied by this subpart, and each casual sale that is subjectto tax, shall add to the sales price and collect from the purchaser the amountdue by the taxpayer because of such sale or use. It shall be unlawful for any person subjected to the tax to failto refuse to add to the sales price and to collect from the purchaser theamount required to be added to the sale pursuant to this subpart. It shall be unlawful for any personsubjected to the tax levied by this subpart to refund or offer to refund all orany part of the amount collected orto absorb or advertise directly or indirectly the absorption or refund of anyportion of the tax.(Act 2017–332, p. 586, § 5.)