Section 151.103 - Collection By Retailer; Purchaser's Receipt(a) Except as provided by Section 151.052(d), a retailer engaged in business in this state who makes a sale of a taxable item for storage, use, or consumption in this state shall collect the use tax that is due from the purchaser and give the purchaser a receipt for the tax payment. When the amount of use tax is added: (1) it becomes a part of the sales price;(2) it is a debt of the purchaser to the seller until paid; and(3) if unpaid, it is recoverable at law in the same manner as the original sales price.(b) The purchaser's receipt must be issued in the form and manner prescribed by the comptroller.(c) When several taxable items are sold together and at the same time, the use tax is determined on the sum of the sales prices of the items sold exclusive of any item the storage, use, or other consumption of which is exempted by this chapter.(d) Repealed by Acts 2007, 80th Leg., R.S., Ch. 1266, Sec. 15(2), eff. September 1, 2007.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 15(2), eff. September 1, 2007 Acts 2003, 78th Leg., ch. 1310, Sec. 100, eff. July 1, 2004 Acts 2001, 77th Leg., ch. 397, Sec. 2, eff. Sept. 1, 2001 Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 12, eff. Oct. 1, 1993 Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.