DEOB
Level 1

Business & farm

No.  Sales tax is a liability neither income or an expense. You are collected it on behalf of the government. It is the government money not yours.

 

Read this article:

https://www.accountingcoach.com/blog/are-the-sales-taxes-collected-by-a-retailer-included-in-its-sal...

https://www.accountingcoach.com/blog/sales-tax-liability