Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 490.0512


(1) In General

490.0512 Lemon Law Reimbursement. A manufacturer who claims a refund for tax paid with respect to a vehicle returned under the Lemon Law must pay full restitution in order to qualify for the refund. Restitution must include any transportation charges and manufacturer-installed options, and any collateral charges such as sales tax reimbursement, license fees, registration fees, and other official fees. The amount also includes any incidental damages to which the buyer is entitled, including but not limited to towing, reasonable repairs, and car rental costs. The amount excludes non manufacturer items installed by a dealer or the buyer.

If there is no breakdown of what is being reimbursed, the manufacturer's claim may be granted if the purchaser was reimbursed in excess of the amount computed by the Board as being required restitution. 5/17/94.