A. 1. Every vendor making a sale of tangible personal property or taxable services directly or indirectly for the purpose of storage, use, consumption, or distribution in this state shall collect the tax from the purchaser and give a receipt to the customer. The required amount of tax collected by the vendor from the purchaser shall be displayed separately on the document evidencing the sale. The tax shall be displayed either as a separate line item or included within the total sales price on the document evidencing the sale. If the tax is included within the total sales price the vendor shall state “Arkansas Tax Included” on the document evidencing the sale.

B. Every vendor selling tangible personal property or taxable services for storage, use, consumption, or distribution in this state shall register with the Commissioner.

C. Irrespective of the foregoing rule, every person storing, using, consuming, or distributing tangible personal property or taxable services in this state which was purchased from a vendor shall be liable for the tax levied by Ark. Code Ann. § 26-53-101 et seq. The liability shall not be extinguished until the tax has been paid to the state unless that person has a receipt from a vendor authorized by the Commissioner under such rules as the Commissioner may prescribe to collect the tax imposed hereunder. Such a receipt given to the purchaser, by a registered vendor, in accordance with the foregoing rule shall be sufficient to relieve the purchaser from liability for the tax to which such receipt may refer.