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Sales tax is not an expense to your retail location, as sales tax is actually paid for by your customers.
So, when you receive cash for sales from customers, you debit cash and credit sales revenue for the sales amount and credit sales tax payable for the sales tax. Then, when you pay sales tax you debit sales tax payable and credit cash.
This never becomes an expense for your business.
Your customers pay sales tax, it is not your expense
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