Ill. Admin. Code tit. 86 § 150.515

Current through Register Vol. 48, No. 50, December 13, 2024

Section 150.515 - Prohibition Against Retailer's Representing That He Will Absorb The Tax

a) It is unlawful for any retailer to advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the Use Tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold, or if added that it or any part thereof will be refunded other than when the retailer refunds the selling price and tax because of the merchandise being returned to the retailer or other than when the retailer credits or refunds the tax to the purchaser to support a claim filed with the Department under the Retailers' Occupation Tax Act or under the Use Tax Act.

b) Any person violating any of the provisions of the law as explained in the preceding sentence is guilty of a misdemeanor and subject to the penalties provided in the Use Tax Act.

Ill. Admin. Code tit. 86, § 150.515

Amended at 5 Ill. Reg. 11072, effective October 6, 1981