Tax Type
Retail Sales and Use Tax
Description
Monthly remittance of tax
Topic
Returns/Payments/Records
Date Issued
03-08-1989
March 8, 1989
Re: Request for Ruling: Sales and Use Tax
Dear****************
This will reply to your letter dated December 20, 1988 in which you request permission to remit sales tax based on the total monthly sales volume which takes into account the inclusion of sales tax at the three lunch counter operations of *******("The Taxpayer").
Based on the facts and circumstances presented and subject to the same conditions set forth in the enclosed copy of Public Document 87-183, I find basis for granting the Taxpayer permission to include the sales tax in the menu prices at its lunch counter operations.
As noted in the enclosed ruling letter, this ruling has no application to any local restaurant or meal tax. Accordingly, the Taxpayer must seek separate permission from local officials to include such taxes in its menu prices.
This ruling is applicable only to the situation presented. Any change in the factual circumstances upon which this ruling is based will invalidate this ruling.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner