Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0005

460.0005 Advertisement Stating No Sales Tax. A retailer is prohibited from advertising that use tax does not apply to a transaction for which the retailer is required to collect use tax. There is no such prohibition with respect to sales tax. However, unless the retailer clearly states that sales tax is included, the retailer cannot report sales on a tax included basis and thus claim a deduction for sales tax reimbursement. 12/15/93.