Tax Type
Retail Sales and Use Tax
Description
Tax included in posted price
Topic
Collection of Tax
Date Issued
09-21-1988
September 21, 1988
Re: Ruling Request/ Sales and Use Tax
Dear**********************
This will reply to your letter of July 27, 1988 seeking permission to include the state and local retail sales and use tax in your posted prices to customers at your********************.
Based on all of the facts and circumstances presented, and in accordance with the enclosed July 7, 1987 ruling to another taxpayer involving similar facts, I find basis for granting your request in this case provided that signs or notices indicating the inclusion of the tax are first clearly posted within your store on price lists, menus, and the cash register. If you furnish sales slips and/or cash register receipts to customers these should also clearly indicate that the total amount charged includes sales tax.
As indicated in the attached letter, this ruling has no application to any local meals taxes which may apply to your transactions with customers. Accordingly, separate permission should be sought from local officials to include such taxes in your prices to customers.
I trust that this has responded to your question, but let the department know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner