1. (1) Each retailer required or authorized to collect  use tax from purchasers must give a receipt to each purchaser  for the amount of tax collected. The receipt need not be in any  particular form, but must show the following:

   1. (a) The name and place of business of the retailer. (b) The name and address of the purchaser.
   2. (c) A description identifying the property sold to  the purchaser.
   3. (d) The date on which the property was sold.
   4. (e) The sale price of the property.
   5. (f) The amount of tax collected by the retailer from  the purchaser.
   6. (g) The serial number of the seller's certificate of  authority to collect use tax or the number of the license issued  to him under the provisions of the Sales Tax Law.
2. (2) A sales invoice containing the data required  above, together with evidence of payment of such sales invoice,  will constitute a receipt.
3. (3) Purchasers will be liable for payment of the tax  to the Department unless they obtain and retain for inspection  receipts as herein provided. §40-23-61(d)

Statutory Authority: Code of Ala. 1975, §40-23-83.