California Civil Code

§ 1656.1

CIV § 1656.1Div. 3 · Title 3 · Part 2

Statute text

(a)Whether a retailer may add sales tax reimbursement to the sales price of the tangible personal property sold at retail to a purchaser depends solely upon the terms of the agreement of sale. It shall be presumed that the parties agreed to the addition of sales tax reimbursement to the sales price of tangible personal property sold at retail to a purchaser if:

(1)The agreement of sale expressly provides for such addition of sales tax reimbursement;

(2)Sales tax reimbursement is shown on the sales check or other proof of sale; or

…

Legislative history

Amended by Stats. 1990, Ch. 1528, Sec. 1.