Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700
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.