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 460.0020

460.0020 Collection Not Mandatory. Retailer is not compelled to make an attempt to collect reimbursement for the sales tax from the vendee on all retail sales. The courts have held that section 6052 indicates an intention that the source of the funds for payment of the tax is the purchaser, but that the seller and the purchaser are free to contract in accordance with their wishes as to the total amount of the selling price. 8/8/52.