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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


B


130.0000 Bad Debts—Regulation 1642

Annotation 130.0098


130.0098 Cash Register Shortages. Change error and theft or loss of moneys from the cash register are not allowable as adjustments to cash register sales. These errors in change, theft or loss or loss of moneys occurred after consideration for the merchandise had been recovered. 5/27/71; 5/20/96.