S.I. No. 9/1973:

PRICES AND CHARGES (TAX-INCLUSIVE STATEMENTS) ORDER, 1973.

PRICES AND CHARGES (TAX-INCLUSIVE STATEMENTS) ORDER, 1973.

I, PATRICK J. LALOR, Minister for Industry and Commerce, in exercise of the powers conferred on me by section 19 (2) (a) of the Prices Act, 1958 (No. 4 of 1958), as amended by the Prices (Amendment) Act, 1972 (No. 20 of 1972), hereby order as follows:

1. This Order may be cited as the Prices and Charges (Tax-inclusive Statements) Order, 1973.

2. This Order shall come into operation on the 1st day of February, 1973.

3. Where, for the purposes of or in connection with the sale by retail by a person of a commodity, the retail price of the commodity is stated orally by the person or by a servant or agent of the person or is stated on the commodity or on any container or wrapper in which the commodity is packed or on a ticket or label attached to the commodity or to such container or wrapper or in a catalogue or advertisement or in a notice or other document (other than an invoice), the price so stated shall be stated as a single amount inclusive of any charge made by the person for any tax payable in respect of the commodity.

4. Where, for the purposes of or in connection with the rendering of a service by a person, the charge for the service is stated orally by the person or by a servant or agent of the person or is stated in any catalogue or advertisement or in a notice or other document (other than an invoice), the charge so stated shall be stated as a single amount inclusive of any charge made by the person for any tax payable in respect of the service.

GIVEN under my Official Seal this 15th day of January, 1973.

PATRICK J. LALOR,

Minister for Industry and Commerce.

EXPLANATORY NOTE.

This Order requires that all retail prices marked on goods or prices displayed or quoted at the retail level and all charges for services displayed or quoted should be tax-inclusive.