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Tax

Mar. 5, 2004

Mistaken Sales-Tax Collection Has Consequences

Focus Column - Tax Law - By Scott J. Ferrell and Melinda Evans - Suppose that your client is an office supply store. Last weekend, a customer came in to buy an ink cartridge but noticed a display of gum and breath mints near the register and decided to add some mints to her basket. The clerk rang up her purchases, including 50 cents for the mints, then subtotaled, calculated sales tax, and collected the grand total.

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