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MASSACHUSETTS STATUTES AND CODES

Section 23 Advertisement that vendor will assume or absorb tax

Section 23. It shall be unlawful for any vendor to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property or services sold or, if added, it or any part thereof will be refunded. Whoever violates any provision of this section shall be punished by a fine of not more than one hundred dollars for each offense.

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