<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-302" title_number="11" title_name="Sales and Use Tax" subtitle_number="3" subtitle_name="Tax Computation and Statement">
  <text>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:</text>
  <level label="1">
    <text>stated separately from the sale price; and</text>
  </level>
  <level label="2">
    <text>shown separately from the sale price on any record of a sale:</text>
    <level label="i">
      <text>at the time of the sale;</text>
    </level>
    <level label="ii">
      <text>when the vendor issues evidence of the sale; or</text>
    </level>
    <level label="iii">
      <text>when the vendor uses evidence of the sale.</text>
    </level>
  </level>
</section>
