Partnertax.ai
Start free trial →

Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-9-5

Inclusion in the price or absorption of the tax; offense

Official textiac.iga.in.govlast amended

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)].

Amendment history

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

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 2.2-8-11 · Revocation of certificate required
  2. 2.2-8-12 · Exemption certificates
  3. 2.2-8-13 · Exemption certificates; authorization
  4. 2.2-8-14 · Blanket exemption certificates
  5. 2.2-8-15 · Direct payment permits
  6. 2.2-8-16 · Direct payment permits; application
  7. 2.2-8-17 · Direct payment permits; contractors
  8. 2.2-8-18 · Revocation of direct payment permit
  9. 2.2-9-1 · Exemption certificate; unlawful issuance or acceptance
  10. 2.2-9-2 · Penalties; individuals
  11. 2.2-9-3 · Penalties; retail merchants
  12. 2.2-9-4 · Responsible officer liability
  13. 2.2-9-5 · Inclusion in the price or absorption of the tax; offense
  14. 2.2-9-6 · Penalties; retail merchants; false advertisement
  15. 2.2-9-7 · Vehicle license, aircraft or watercraft registration; payment…
  16. 2.2-10-1 · Miscellaneous (Repealed)
  17. 2.2-10-2 · Gross income tax law; application (Repealed)
  18. 2.2-10-3 · Citations to prior law (Repealed)
  19. 3 · ARTICLE 3. ADJUSTED GROSS INCOME (REPEALED)
  20. 3.1-1-1 · Definition of adjusted gross income for individuals
  21. 3.1-1-2 · Definition of gross income for individuals
  22. 3.1-1-3 · Allowed Internal Revenue Code deductions
  23. 3.1-1-4 · Disallowed Internal Revenue Code deductions
  24. 3.1-1-5 · Modifications to federal adjusted gross income to determine…
  25. 3.1-1-6 · Net operating loss deduction for individuals (Repealed)
Full table of contents →