A tax is separately stated where it clearly appears that it has been
added to the sales price as a separate, identifiable amount, even though
there was no invoice or sales slip. In the absence of a sales slip or
invoice, the amount of the tax may either be separately stated orally at
the time of sale, or visually by means of a poster or other sign
reasonable designed to inform the purchaser that the amount of the tax,
either as a stated sum per unit or measured by the gross amount of the
sale, or as a percentage of the price, is included in the sales price. A
sign on a gasoline pump indicating in cents per gallon the amount of
State and Federal highway fuel excise taxes is an example of
``separately stated'' taxes.
