§ 45-56-242-23

Each person engagingor continuing withinthe county in a businesssubject to the sales tax authorized to be levied in Section 45–56–242.21shall add to the sales price and collectfrom the purchaserthe amount due by the taxpayeron account of the tax. It shall beunlawful for any person subject to the sales tax authorized to be levied inSection 45–56–242.21 to fail or refuse to add to the sales price and to collectfrom the purchaser the amount herein required to be so added to the sales price and collectedfrom the purchaser, and it shall likewise be unlawful for any personsubject to the tax 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 tax or any portion thereof.(Act 2015–74, p. 269, § 5.)