45 IAC 2.2-9-5
45 IAC 2.2-9-5 Inclusion in the price or absorption of the tax; offense
Cite as Ind. Admin. Code tit. 45, r. 2.2-9-5
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)].