How the PIF is Reflected on sales receipts

The PIF is specifically a privately imposed fee, not a tax. Therefore, the PIF is part of the overall cost of the sale and the PIF itself is subject to sales tax. Most retailers will show the PIF on the register receipt as a separate line item from sales tax unless the retailer's register receipt software is limited and not capable of showing this information on a separate line item. In that case, the retailer will show the PIF and sales tax amounts in a combined number as a single line item, but the line will be labeled "Tax & PIF" or in a comparable manner.

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