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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 460.0256


460.0256 Tax Included. Use tax collected from customers must be separately stated. The seller must give the buyer a receipt for the tax. Property subject to use tax cannot be sold on a tax-included basis. 4/15/94.