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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES |
Sec. 151.704. PROHIBITED ADVERTISING; CRIMINAL PENALTY
Latest version.
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(a) A retailer commits an offense if the retailer directly or indirectly advertises, holds out, or states to a customer or to the public that the retailer:
(1) will assume, absorb, or refund a part of the tax; or
(2) will not add the tax to the sales price of a taxable item sold, leased, or rented.
(b) This section does not prohibit a utility from billing a customer in one lump-sum price including the utility sales price and the amount of the tax imposed by this chapter.
(c) An offense under this section is a misdemeanor punishable by a fine of not more than $500.
Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.