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The former is an issue, at least in California.

https://www.cdtfa.ca.gov/lawguides/annotations/460-0198.pdf

It can be done, but it appears a retailer has to either indicate that they are undercollecting sales tax to the customer - and make up the difference themselves - or use all-inclusive pricing rather than adding sales tax to the bill, and back out the tax from totals to calculate gross sales.



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