Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 9 - Enforcement and Penalties
Section 9-5 - Inclusion in the price or absorption of the tax; offense
Universal Citation: 45 IN Admin Code 9-5
Current through September 18, 2024
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) ].
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