A. The incidence of the taxes imposed by this chapter is declared to be on the consumer and shall be added to the purchase price of property sold and collected from the consumer.

B. Every retailer shall show the amount of such taxes paid as a separate item on any invoices or receipts that they may issue, except that taxes paid on cigarettes and other tobacco products shall be collected by the wholesaler. ONCA 06-10, eff. Sept. 29, 2006.