No, sales tax is not your income. If you know how much you collected you can add it.
If you are issued a form that includes sales tax you would expense it out. You can either deduct it as a miscellaneous expense or deduct it on line 23.
Line 23
You can deduct the following taxes and licenses on this line.
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State and local sales taxes imposed on you as the seller of goods or services. If you collected this tax from the buyer, you must also include the amount collected in gross receipts or sales on line 1.
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Real estate and personal property taxes on business assets.
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Licenses and regulatory fees for your trade or business paid each year to state or local governments. But some licenses, such as liquor licenses, may have to be amortized. See chapter 8 of Pub. 535 for details.
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Social security and Medicare taxes paid to match required withholding from your employees’ wages. Reduce your deduction by the amount shown on Form 8846, line 4.
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Federal unemployment tax paid.
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Federal highway use tax.
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Contributions to state unemployment insurance fund or disability benefit fund if they are considered taxes under state law.
Sales Tax
