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.