Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0180

(a) GENERAL

295.0180 Credit to be Issued to a Customer Due to the fact that the full order was not shipped should include credit for the sales tax on the amount of the adjustment, as this situation should be regarded as the correction of a mistake, with the tax applying only to the corrected amount. 12/15/52.