Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0245

460.0245 Statement That "Tax Is Included Where Applicable." A retailer makes sales both inside and outside California. It advertises that its price "includes shipping and sales tax where applicable."

The statement is sufficient to prevent a conclusion that excess sales tax reimbursement is being collected on exempt sales to out-of-state customers. 3/30/76.