‘ 3. Manner of notification. The notice required under subsection 2 must be made in the following manner.
A. If the purchase is made through a website of the retailer, the notice must be easily identifiable by the purchaser either on the page displayed as a summary of the costs of the transaction or through a link from that page.
B. If the retailer provides catalogs, any order form or instructions included in the catalog must contain the notice.
C. If the purchase is made through any means other than under paragraph A or B, the notice must be sent in an easily identifiable written communication included with the shipment or in any confirmation of shipment.
4. Contents of notice. A notice provided under this section must clearly state that sales or use tax may be due on the purchase under the law of this State and that the retailer does not collect sales or use tax for the State. The notice must also provide information regarding how to contact the bureau for further information or to pay the tax. The assessor may adopt routine technical rules as defined under Title 5, chapter 375, subchapter 2-A to provide further specifications or required language for the notice.’