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BTLG Table of Contents > Sales and Use Tax Annotations > R > 460.0000 Reimbursement for Sales Tax > Annotation 460.0245

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R

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460.0000 Reimbursement for Sales Tax—Regulation 1700

Annotation 460.0245

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460.0245 Statement That "Tax Is Included Where Applicable." A retailer makes sales both inside and outside California. It advertises that its price "includes shipping and sales tax where applicable."

The statement is sufficient to prevent a conclusion that excess sales tax reimbursement is being collected on exempt sales to out-of-state customers. 3/30/76.