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 460.0256

460.0256 Tax Included. Use tax collected from customers must be separately stated. The seller must give the buyer a receipt for the tax. Property subject to use tax cannot be sold on a tax-included basis. 4/15/94.