(1) An owner of a motor vehicle with adaptive driving equipment installed may claim the sales tax exemption described in Subsection 59-12-104(100) at the time of purchase if the owner purchases the motor vehicle from a vehicle dealer.
(2) A vehicle dealer shall collect sales tax required by this chapter on the purchase price of the vehicle after subtracting the amount of the purchase price attributed to the adaptive driving equipment.
(3)
(a) A vehicle dealer shall state the purchase price attributed to the adaptive driving equipment on the contract of sale.
(b) The vehicle dealer shall retain the contract of sale described in Subsection (3)(a) for the same period of time a vehicle dealer is required to keep books and records under Section 59-1-1406.