29 CFR 779.264
§ 779.264 Excise taxes separately stated.
United States · 29 CFR — Labor · Status: effective
Cite this
- Citation
- 29 CFR 779.264, § 779.264 Excise taxes separately stated, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/126241
- Permanent ID
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Full text
A tax is separately stated where it clearly appears that it has been added to the sales price as a separate, identifiable amount, even though there was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax may either be separately stated orally at the time of sale, or visually by means of a poster or other sign reasonable designed to inform the purchaser that the amount of the tax, either as a stated sum per unit or measured by the gross amount of the sale, or as a percentage of the price, is included in the sales price. A sign on a gasoline pump indicating in cents per gallon the amount of State and Federal highway fuel excise taxes is an example of “separately stated” taxes.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.