Title 48, Chapter 8, Section 32
( 48-8-32)
The tax at the rate of 4 percent of the retail sales price at the
time of sale or 4 percent of the cost price at the time of purchase,
as the case may be, shall be collectable from all persons engaged as
dealers in the sale at retail, or in the use, consumption,
distribution, or storage for use or consumption in this state of
tangible personal property. | 
