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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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R


460.0000 Reimbursement for Sales Tax—Regulation 1700

Annotation 460.0258


460.0258 Tax Included in Price. In determining whether prices are tax included, it is insufficient for a taxpayer to adjust its selling price to include tax liability. There must be a clear notice to customers that tax has been included. 4/22/77.