§ 150-602. Dealer to collect tax from purchaser.

The tax levied by this article shall be collected by the dealer from the purchaser or consumer, except as provided herein for the collection of the tax on vehicles, and the dealer is hereby required to indicate the amount of tax due on the invoice, sales slip, sales ticket or cash register receipt, so that the tax thus indicated will apply to the total amount of sales as is indicated by the invoice, sales slip, sales ticket or cash register receipt. The dealer shall collect such tax separately from the price paid by the purchaser and remit same to the director not later than the 20th day of the month following month of sale.

(Code 1956, § 56-33)

State law reference

Similar provisions, R.S. 47:304.