Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7261: Representation that retailers’ excise tax is excluded from price of article

Misdemeanor

What this law says, in plain English

A person commits a crime by falsely stating or implying in advertisements or sales that a taxable item's price excludes the required excise tax, with a maximum fine of $1,000 upon conviction.

Read the full statutory text

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.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.