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 460.0177

460.0177 Refunds Under SB 263. Gasoline sellers may not submit claims for refund of a district tax declared unconstitutional by the court and the provisions of SB 263 apply. The statement on the pump that the price includes sales tax makes it clear that the tax has not been absorbed by the retailer. The Legislature has provided the only method for dealing with this issue which is a refund to the person bearing the economic burden of the tax. Such person generally will receive effective refunds through the tax credits provided by the legislation. 1/4/94.