CHARGING OF TAX
Not Illegal on Invoices
The practice being adopted by a number of retailers of entering the amount of sales tax on invoices and charging purchasers with the impost has been questioned recently on the ground that this practice is forbidden by the Sales Tax Act. It is stated officially, however, that there is nothing to prevent sales tax being shown on the invoices of retailers, and that they are at liberty to pass the amount on to the consumer. Wholesalers place the amount of sales tax on their invoices, and it may so happen that in the long run the consumer is called upon to pay it. It is, however, illegal for a trader to show sales tax where none is payable, and the Act expressly forbids this.
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https://paperspast.natlib.govt.nz/newspapers/DOM19330317.2.114
Bibliographic details
Dominion, Volume 26, Issue 147, 17 March 1933, Page 13
Word Count
131CHARGING OF TAX Dominion, Volume 26, Issue 147, 17 March 1933, Page 13
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