1. (1) stated separately from the sale price; and

2. (2) shown separately from the sale price on any record of a sale:

   1. (i) at the time of the sale;
   2. (ii) when the vendor issues evidence of the sale; or
   3. (iii) when the vendor uses evidence of the sale.

For each retail sale or sale for use other than a sale under § 11-405, § 11-406, or § 11-410 of this title, the sales and use tax shall be:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008; Acts 2012, c. 237, § 1, eff. July 1, 2012; Acts 2012, c. 238, § 1, eff. July 1, 2012.

Formerly Art. 81, §§ 327, 379.