Section 45 IAC 2.2-9-5 - Inclusion in the price or absorption of the tax; offenseAuthority: 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. 6-2.5-9-4010; filed Dec 1, 1982, 10:35 am: 6 IR 69