The amount of the prepaid wireless surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid wireless service consumer by the prepaid wireless service seller

The service consumer is liable to pay the prepaid wireless surcharge imposed by this section. The prepaid wireless service seller is liable to collect and remit all prepaid wireless surcharges imposed by this section. The prepaid wireless service seller is not liable for any prepaid wireless surcharge imposed by this section if the prepaid wireless service seller is unable to collect the surcharge from the service consumer. If the amount of the prepaid wireless surcharge that is imposed by this section is separately stated on an invoice, receipt, or other similar document provided to the prepaid wireless service consumer, the prepaid wireless surcharge may not be included in the base for measuring any other tax, fee, surcharge, or other charge that is imposed by this state or its political subdivisions. If the prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized price, the prepaid wireless surcharge imposed by this section shall apply to the entire non-itemized price unless the prepaid wireless service seller elects to apply the surcharge to: (1) The amount of the prepaid wireless telecommunications service that is disclosed to the prepaid wireless service consumer as a dollar amount including the surcharge imposed by this section; or (2) The prepaid wireless service seller identifies the portion of the price that is attributable to the prepaid wireless telecommunications service by reasonable and verifiable standards from its books and records that are kept in the regular course of business. However, if the amount of prepaid wireless telecommunications service sold for a single, non-itemized price with one or more other products or services is denominated as ten minutes or less or as five dollars or less, the prepaid wireless service seller may elect not to collect any prepaid wireless surcharge for such retail transaction. Source: SL 2012, ch 188 , § 3.