Title 26, Internal Revenue CodeRelease 119-73
§7261 Representation That Retailers’ Excise Tax Is Excluded From Price of Article
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter B— Other Offenses › § 7261
Summary
A seller may not tell customers, in ads or anywhere else, that the price of an item subject to the retail excise tax does not include that tax when making the statement is intended to mislead. Anyone convicted of doing so can be fined up to $1,000.
Full Legal Text
Title 26, §7261
Internal Revenue Code, Source: USLM XML via OLRC
Whoever, in connection with the sale or lease, or offer for sale or lease, of any article taxable under chapter 31, makes any statement, written or oral, in advertisement or otherwise, intended or calculated to lead any person to believe that the price of the article does not include the tax imposed by chapter 31, shall on conviction thereof be fined not more than $1,000.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7261
Title 26, Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73