11. The tax imposed by this chapter shall be calculated separately on every purchase or lease. Any fraction of a cent, if equal to or greater than one-half of a cent, shall be counted as one cent.
R. S. 1964, c. 71, s. 9; 1968, c. 31, s. 4; 1986, c. 15, s. 18; 1990, c. 60, s. 11.