42-5161. Collection from purchaser; receipt;
tax as debt to state


Except as provided by section 42-5167, every retailer and utility business shall
collect from the purchaser the tax imposed by this article and give to such purchaser a
receipt for the tax in the manner and form prescribed by the department. The tax required
to be collected shall be shown separately on the invoice or other proof of sale. The tax
required to be collected shall constitute a debt owed by the retailer or utility business
to this state.