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 460.0180

460.0180 Refusal to Pay Tax Reimbursement. The retailer is responsible for the payment of sales tax on paper sold by him to the Department of Motor Vehicles. There is no exemption for sales to the State of California or its political subdivisions. Since sales tax is imposed on the retailer, the refusal of the Department to reimburse him does not exempt the retailer from tax liability. 9/23/64.