(a) Definitions.
Audio equipment. "Audio equipment" means any apparatus or equipment that is used for sound reproduction, including but not limited to amplifiers, phonographs, radios, receivers, speakers, tape players, tape recorders and turntables. Audio equipment does not include prerecorded or blank audio recording tape or records.
Photographic equipment. "Photographic equipment" means any apparatus or equipment used for the taking of photographs, including but not limited to cameras, camera cases, lenses and tripods. "Photographic equipment" does not include film, photograph albums or apparatus or equipment used to develop or enlarge photographs.
Video equipment. "Video equipment" means televisions and any apparatus or equipment that is used in the process of producing images on a television set, including but not limited to video disk players, video game units and cartridges, video tape players and video tape recorders. "Video equipment" does not include prerecorded video discs and tapes or blank video tapes.
(b) Receipts. A seller must:
(1) offer a consumer a receipt for any retail purchase if the amount of the purchase is twenty dollars or more; and
(2) provide a consumer with a receipt upon request for any retail purchase if the amount of the purchase is between five and twenty dollars.
(c) Contents of receipts. The receipt must contain:
(1) the amount of money paid for each item;
(2) the total amount of money paid including a separate statement of tax;
(3) the date of the purchase;
(4) the legal name and address of the seller in accordance with Section "Legal Name" (5) where the cost of any item of "audio equipment," "photographic equipment" or "video equipment" exceeds one hundred dollars, any make and model number.
(d) Exemptions. This section applies to the retail sale of all consumer goods and services except:
(1) food or drink intended for on-premises consumption; or
(2) oil, gasoline or parking fees paid for in cash. Sellers of these goods and services must provide consumers with receipts upon request if the amount of a purchase is more than five dollars.
(e) Register tapes. A seller of food or drink for off-premises consumption may give the consumer a register tape containing the seller's name, the date, and the individual prices of items bought instead of giving a receipt.
(f) Other documents. Upon request, a seller must provide a consumer with a copy of any document related to the sale which was signed by the consumer.