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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0260

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0260

(a) Returned Merchandise

(2) "Full Sale Price"

490.0260 Special Order Merchandise—Returned. Charges made to a retailer by a manufacturer for the return to the manufacturer of special order merchandise returned for credit by a customer should be regarded as part of the retailer's restocking and rehandling costs. 4/6/65.