Current through March 20, 2024
039.01 Retailers are
required to charge the consumer or user the full amount of the state and local
sales tax. The retailer must collect the tax as an item separate and distinct
from the selling price, except that:
039.01A
The Tax Commissioner by regulation may permit retailers of certain
classifications of property to include the tax imposed in the total sales price
and state that the tax is included.
039.01A(1) Regulations which authorize
retailers to include the tax in the total sales price of the property include:
Reg-1-031,
Coin-Operated Machines;
Reg-1-040,
Alcoholic Liquors Consumed on the Premises;
Reg-1-044,
Admissions; and
Reg-1-083,
Prepared Food and Beverage Service.
039.01A(2) Regulations which authorize these
retailers to include the tax in the price of a specific type of property or
service must be adopted prior to advertising that the tax is included in the
sales price of the property.
039.01B Public utilities furnishing sewer,
water, electricity, and gas may elect to absorb the tax, remit the amount of
tax based upon the total charges made to taxable consumers, and include a
statement on the bill to the effect that the tax has been absorbed by the
utility. (See
Reg-1-066,
Sewer and Water; and
Reg-1-089,
Energy Source Utility Exemption)
039.02 Unless authorized by regulation, it is
a Class IV misdemeanor for a retailer, directly or indirectly, to assert,
promote, advertise, imply, or represent to the public in any manner that the
tax or any part of the tax will be assumed, absorbed, or refunded by the
retailer, or that it will not be added to the purchase price.
039.03 The following are examples of
prohibited statements that cannot be included in any advertising or other
promotional communication:
039.03A Tax-free
sale;
039.03B Pay no sales
tax;
039.03C Purchases will be
discounted by the amount of the sales tax;
039.03D Sales tax stimulus sale;
039.03E We will pay your sales tax;
and
039.03F Tax credit
sale.
