Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655

Annotation 490.0260

(a) RETURNED MERCHANDISE

(2) "Full Sale Price"

490.0260 Special Order Merchandise—Returned. Charges made to a retailer by a manufacturer for the return to the manufacturer of special order merchandise returned for credit by a customer should be regarded as part of the retailer's restocking and rehandling costs. 4/6/65.