Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655

Annotation 490.0240

(a) RETURNED MERCHANDISE

(2) "Full Sale Price"

490.0240 Salesman's Commission, where that is charged customer despite the return of merchandise the full sales price is not returned and accordingly a deduction may not be taken. 4/14/52.