Does the requirement that “the owner of the equipment shall state the amount of the unit property tax assigned as a separate line item on an invoice” apply to sales?

Changes to Section 23.1241(b) include this new sentence: “The owner of the equipment shall state the amount of the unit property tax assigned as a separate line item on an invoice.” The paragraph in which this new sentence is found addresses both sales and lease/rental transactions. This line item should appear on all invoices.