IC 6-2.5-9-4: Inclusion of tax in displayed price; offer to assume or absorb tax; unlawful price advertising; offense

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.