Sec. 4. A person who:
(1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes;
(2) offers to assume or absorb part of a customer's state gross retail or use tax on a sale; or
(3) offers to refund part of a customer's state gross retail or use tax as a part of a sale;
commits a Class B infraction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.7; P.L.218-2017, SEC.10.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 9. Enforcement and Penalties
6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses
6-2.5-9-3.5. Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax
6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense
6-2.5-9-8. Records; Inspection; Falsification; Offenses
6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana
6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana