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California: Retailer that Erroneously Collected Tax from Out-of-State Customers Must Remit to State

The California Office of Tax Appeals held that the tax amount that an in-state retailer collected from out-of-state customers located in states where it was not registered to charge or collect a sales or use tax on transactions that were exempt or nontaxable in California must either be remitted to California or refunded to the respective customers as an excess tax reimbursement.

Source Deloitte

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