SECTION 2 SALES TAX PROVISIONS ARKANSAS Dig. Stat. (Pope, 1937) Section 14084 provides that it shall be unlawful for any retailer to assume or absorb the tax, or to advertise or hold out to the public, or to any customer, directly or indirectly, that the tax or any part thereof imposed by this Act will be assumed or absorbed by the retailer. CALIFORNIA Gen. Laws (Deering, 1937), Act 8493 Section 8 provides that it is unlawful to advertise absorption of the sales tax. Any person violating any of the provisions of this section shall be guilty of a misdemeanor. COLORADO Stat. Ann. (Michie, Supp. 1939), c. 144 Section 8 provides that it shall be unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the sales tax or any part thereof imposed by this chapter 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. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor. IOWA Section 6943.080 provides that it shall be unlawful for any retailer to advertise or hold out or state to the public or to any consumer directly or indirectly, that the tax or any part thereof imposed by this division will be assumed or absorbed by the retailer or that it will not be considered as an element in the price to the consumer, or if added, that it or any part thereof will be refunded. Section 6943.079 provides that retailers shall, as far as practicable, add the tax to the sale price; agreements between competing retailers to provide uniform methods for adding such tax, and which do not involve price-fixing agreements are expressly authorized and are not in violation of the antitrust laws of this State. KANSAS Stat. Ann. (Corrick, Supp. 1939) Section 79-3605 provides that it shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer, or that it will not be considered as an element in the price to the consumer, or if added, that it, or any part thereof, will be refunded. LOUISIANA Gen. Stat. Ann. (Dart, 1939) Section 8648.6 (c) provides that a person engaged in any business taxable under this act shall not advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or any part of the tax or that he will relieve the purchaser from the payment of all or any part of the tax. A person who violates this provision with respect to advertising shall be guilty of a misdemeanor. MICHIGAN Stat. Ann. (Henderson, 1936) Section 7.554 provides that no person engaged in the business of selling tangible personal property at retail shall advertise or hold out to the public in any manner, directly or indirectly, that the tax herein imposed is not considered as an element in the price to the consumer. Nothing contained in this act shall be deemed to prohibit any taxpayer from reimbursing himself by adding to his sale price any tax levied hereunder. MISSISSIPPI Code Ann. (Supp. 1938) Section 2352 provides that it shall be unlawful for any person, firm, or corporation, who is engaging or continuing within this State in the business of selling any tangible property and who is liable for a privilege tax assessed and levied by section 2c of chapter 119, Laws of Mississippi, 1934, to fail or refuse to add to the sale price and collect the amount due by him on account of said tax as provided in section 1 hereof or to add or collect more than the amount fixed by section 1 of this act on account of said tax. MISSOURI Stat. Ann. (Supp. 1939) Section 10164 b-5 provide that it shall be unlawful for any person to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this act, and required to be collected by him, will be assumed or absorbed by the person or that it will not be added to the selling price of the property sold or service rendered, or if added, that it or any part thereof will be refunded. Any person violating any of the provisions of this section shall be guilty of a misdemeanor. NEW MEXICO Stat. Ann. (Courtright, Supp. 1938) Section 141-1707 (b) provides that it shall be unlawful for any person engaged in any business or profession subject to the sales tax not to collect it or by advertising to offer to absorb the tax directly or indirectly. NORTH CAROLINA Code Ann. (Michie, 1939) Section 7880 (156) (b) provides that any retail merchant who shall by advertisement offer to absorb the tax levied in this article upon the retail sale of merchandise, or in any manner, directly or indirectly, advertise that the tax imposed is not considered as an element in the price to the consumer, shall be guilty of a misdemeanor. NORTH DAKOTA L. 1937, c. 249 Section 7 provides that it shall be unlawful for any retailer to advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof imposed by this act will be assumed or absorbed by the retailer or that it will not be considered as an element in the price to the consumer. SOUTH DAKOTA Comp. Laws (1939) Section 57.3305 provides that it is unlawful for any retailer to advertise or hold out to the public that the tax or any part thereof imposed by this act will be assumed or absorbed by the retailer. UTAH L. 1939, C. 10 Agricultural Products Section 6 provides that it is unlawful for persons engaged in the production, processing, marketing, sale, or distribution of agricultural products to engage in practices which are unfair, discriminatory, or injurious to the producers or consumers of such products by any act, conduct, representation, method of competition, or agreement which results in discrimination in price between producers of agricultural commodities of like grade or quality. Revised Statutes Annotated (Supp. 1939), Sec. 80-15-6, provides that vendor shall collect the sales tax from the vendee. |