45 IAC 2.2-9-5 Inclusion in the price or absorption of the tax; offense

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5-7

Sec. 5. (a) Except as provided in IC 6-2.5-7, it is unlawful to:

(1) Display an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes;

(2) Offer to assume or absorb part of a customer's state gross retail or use tax on a sale; or

(3) Offer to refund part of a customer's state gross retail or use tax as a part of a sale.

(b) An individual who commits any of the unlawful acts described in section one (1) of this regulation $subsection (a) of this section$ commits a Class B infraction.

(c) A Class B infraction is defined in Regulation 6-2.5-9-2(010)(2) $45 IAC 2.2-9-3(b)$.

(Department of State Revenue; Ch. 9, Reg. 6-2.5-9-4(010); filed Dec 1, 1982, 10:35 am: 6 IR 69)