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: (1) stated separately from the sale price; and (2) shown separately from the sale price on any record of a sale: (i) at the time of the sale; (ii) when the vendor issues evidence of the sale; or (iii) when the vendor uses evidence of the sale.
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