Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0150

460.0150 Posted Tax Included Statements on Vending Machines. A statement on vending machines such as "tax included on all taxable items" or "applicable tax included" presumes that tax is included only on taxable items and no excess tax reimbursement exists. On the other hand, a statement such as "all sales include tax reimbursement" creates a presumption that tax was charged on all sales and, to the extent there were exempt sales, excess tax reimbursement would exist. 9/9/93; 9/28/94.