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If a place of amusement erroneously collects admissions tax from a patron, who is entitled to the refund?

April 26, 2017admissions amusement entitled erroneously patron refund tax

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If a place of amusement erroneously collects admissions tax from a patron, who is entitled to the refund?

2 Answers

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The patron is the taxpayer under the law. As such, the refund must be issued to the patron and not the place of amusement unless the patron has assigned his right to the refund to the place of amusement. Supreme Court of SC Furman University v. Livingston, 244 S.C. 200, 136 S.E. 2D.

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The patron is the taxpayer under the law. As such, the refund must be issued to the patron and not the place of amusement unless the patron has assigned his right to the refund to the place of amusement. Supreme Court of SC Furman University v. Livingston, 244 S.C. 200, 136 S.E.