§11–302.

    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.