Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0260

460.0260 Tax-Included Prices. A retailer who claims that its sales were on a tax-included basis must show that buyers were clearly informed of this method of charging at the time the sales were made. The posting of a sign in a foreign language does not constitute clear notification to all customers. Additionally, evidence that tax reimbursement was charged on some invoices refutes claims that customers were notified at the time of the sale. 1/7/94.