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BTLG Table of Contents > Sales and Use Tax Annotations > R > 460.0000 Reimbursement for Sales Tax > Annotation 460.0140

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R

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460.0000 Reimbursement for Sales Tax—Regulation 1700

Annotation 460.0140

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460.0140 Offsets. The retailer must actually refund amounts collected as tax reimbursement to his customers rather than give an offset or credit unless he can show one of the following:

1. The customer agrees to a credit;

2. The debt running from customer to retailer is acknowledged by the customer or made certain by a court proceeding.

In no event can the retailer satisfy the above requirement by giving customers credit toward future purchases unless specific authorization is obtained from them in advance. 12/15/65.