All gross receipts are taxable unless they are shown to be tax exempt.
For consumer's use tax purposes, it is presumed that any property or service sold, leased or rented by any person for delivery in this state is sold, leased or rented for storage, use or other consumption in this state. The burden of proving the contrary is on the purchaser. The person giving or taking a Resale Certificate, Exempt Sale Certificate, or Common or Contract Carrier Exemption Certificate in bad faith shall be guilty of a misdemeanor. When there are two prices for an item that is not normally taxed, and the higher price includes something that would otherwise be taxable, the difference in price is taxable.