Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 105/7

(35 ILCS 105/7) (from Ch. 120, par. 439.7)

Sec. 7.

It is unlawful for any retailer to advertise or hold out or state to the
public or to any purchaser, consumer or user, directly or indirectly, that
the tax or any part thereof imposed by Section 3 hereof 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 other than when the retailer refunds the selling price and tax
because of the merchandise's being returned to the retailer or other than
when the retailer credits or refunds the tax to the purchaser to support a
claim filed with the Department under the Retailers' Occupation Tax Act or
under this Act. Any person violating any of the provisions of this Section
within this State shall be guilty of a Class A misdemeanor.

(Source: P.A. 77-2830.)