§ 82-347. Offering to absorb tax; tax to be separately stated.

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A person engaged in any business taxable under this article shall not advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or part of the tax, or that he will relieve the purchaser from the payment of all or any part of the tax. The dealer shall state and collect the tax separately from the price paid by the purchaser, but his failure to do so shall not be available as a defense to the purchaser in any proceedings brought under this article.

(Parish Code 1977, § 21-57)

                    
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