144.088.  Definitions — rate of sales tax stated on receipt or invoice, when, contents. — 1.  For purposes of this section, the following terms shall mean:

  (1)  "Sales invoice", any document, in either paper or electronic format, which lists items to be sold as part of a sales transaction and states the prices of such items; and

  (2)  "Sales receipt", any document, in either paper or electronic format, which lists items sold as part of a sales transaction and states the prices of such items.

  2.  Any seller who sells more than five hundred thousand dollars worth of goods per year and provides a purchaser with a sales receipt or sales invoice in conjunction with a sale, as defined under section 144.010, shall clearly state on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale referenced by such document.  This total rate shall reflect any applicable state or local sales tax authorized under the laws of this state.