I'm giving 2 examples trying to understand
State and local sales taxes imposed on you as the seller of goods or services. If you collected this tax from the buyer, you also must include the amount collected in gross receipts or sales on line 1.
I just want to be sure and please help me with this on these 2 examples :
1) Painter charges (collects) sales tax for his service
2) Restaurant (Pizza or Deli ) charge ( collect ) sales taxes for their service (changing dough into pizza , making coffee etc.
So this would be true in both cases to include in line one and deduct on line 23
