A seller may advertise the price as including the tax or that the seller is paying the tax, subject to the following conditions:
(1) Unless the advertised price is one in a listed series, the words "tax included" are stated immediately following the advertised price and in print size at least half as large as the advertised price;
(2) If the advertised prices are listed in a series, the words "tax included in all prices" are placed conspicuously at the head of the list and in the same print size as the advertised prices;
(3) If a price is advertised as "tax included," the price listed on any price tag shall be shown in the same manner; and
(4) All advertised prices and the words "tax included" are stated in the same medium, be it oral or visual, and if oral, in substantially the same inflection and volume.
[1985 c 38 § 2.]