Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

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.