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subject to tax collection. Digital asset brokers shall collect the tax from customers by adding the tax to the amount of the purchase price received from the customer for the digital asset business activity subject to tax under this Act. The tax imposed by the Act shall, when collected, be stated as a distinct item separate and apart from the purchase price of the digital asset business activity subject to tax under this Act. However, if it is not possible to state the tax separately, the Department may, by rule, exempt the purchase from this requirement if customers are notified by language on the invoice or other written notification that the tax is included in the purchase price. (c) Every digital asset broker shall, when collecting the tax as provided in Section 3-20 of this Act from the customer, give to the customer (if demanded by the customer) a receipt for the tax in the manner and form prescribed by the Department. The receipt shall be sufficient to relieve the customer from further liability for the tax to which the receipt may refer. (d) The tax imposed by this Act shall constitute a debt of the customer to the digital asset broker who provides such taxable activity until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable activity. (e) If any digital asset broker erroneously collects tax or collects more from the customer than the customer's SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468