If you pay Sales and Use tax for self-employed business, do you need to record the sales tax amount anywhere? My CPA used to collect those documents from me so I am wondering if those amounts are supposed to be recorded somewhere.

[Lisa995]

If you've included the sales tax collected in your total income, then you would also deduct the tax you remitted to the state as an expense.

If you do not include the sales tax you collect in your total income, then you wouldn't use what you've remitted to the state as an expense.