If a customer is given a partial refund or allowance, the customer is entitled to a refund of sales tax on the amount refunded or credited. Bottle deposits are subject to tax when soft drinks are sold. When bottles are returned for refund of the deposit, sales tax should also be refunded. Bottle deposits are exempt from tax when purchased with food stamps or WIC vouchers. When tax is included in the sales price of items sold at special events , such as t-shirts, the tax must be calculated separately.
Tax is included in the vended price.
If the vending machine is owned and serviced by a vending machine company, the tax is the responsibility of the vending machine company. The total amount charged for caterin g is taxable, including services to prepare and deliver catered foods. A retailer is entitled to a sales tax adjustment for returned checks and bad debts . Nontaxable amounts, such as cash back and exemptions , must be deducted from the total amount of the returned check or bad debt amount to arrive at the net write-off amount. Video tape rentals are taxed in the same manner as sales of tangible personal property.