Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
(a) RETURNED MERCHANDISE
(2) "Full Sale Price"
490.0120 Automobile Registration and License Fees. An automobile is returned to the selling dealer. The dealer returns to the purchaser the purchase price of the automobile and sales tax reimbursement, but not the registration or license fees.
The dealer would be regarded as returning the full price of the vehicle despite the fact that the dealer retains the license and registration fees. Such fees are not considered to be part of the sales price of the vehicle for sales tax purposes. 4/16/76.