Farber's, Inc. v. Comptroller of the Treasury

This is a dispute over whether appellant, Farber’s, Inc. (Farber’s), is entitled to a refund of $21.17 of retail sales tax paid. It obviously has implications beyond that amount or it would not be here.

The question presented may be summarized: Should a vendor on credit (installment sale or otherwise) who remits to the Comptroller monthly the entire retail sales tax on each sale be placed in a more favorable position when a portion of the account proves uncollectible than such a vendor who remits monthly the percentage of taxes “collected as the result of an arrangement under which the…