Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0060


(1) Generally

465.0060 Refund to Customer. A refund to a construction contractor will not be denied where the contractor refunded to the customer only the tax measured by the difference between the gross contract price and the taxable material cost. Under the rule in the Decorative Carpets case, the California Supreme Court indicated that a taxpayer, under similar circumstances, could have secured a refund by returning to its customer the amount of the refund sued for. It is not required that the taxpayer refund the total amount of tax reimbursement collected before any refund may be had. 4/13/64.