(a) The tax shall be collected from the dealer as defined in § 67-6-102 and paid at the time and in the manner provided in this part. The tax imposed by this part shall be collected by the dealer from the consumer insofar as it can be done.
(b) The dealer shall indicate in some definite manner whether its customers are paying this privilege tax. This indication shall be stated on the ticket, invoice, or other record given to the customer.