Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0260 Unjust Enrichment—Third Party Claim. While the Decorative Carpets, Inc. case involves excess tax reimbursement, it also stands for the proposition that the seller of tangible personal property cannot be unjustly enriched at the expense of the consumer or the state. Therefore, in a Uniform Commercial Code filing, which is superior to the Board's lien, the amount equal to the sales tax reimbursement should not be part of the receipts that are payable to a third party since, that which would unjustly enrich the seller would also unjustly enrich the security holder. 6/22/92.