# Sales tax payable

> Sales tax payable — Sales tax charged to customers and not yet remitted to the state — a liability from the moment it is collected, never revenue, when the entity has elected to exclude such taxes from the transaction price.

Source: https://lopifi.com/glossary/sales-tax-payable
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is sales tax payable?** In accounting, sales tax payable means sales tax charged to customers and not yet remitted to the state — a liability from the moment it is collected, never revenue, when the entity has elected to exclude such taxes from the transaction price.

## Words this system refuses for it

- revenue
- sales

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** transaction-price, transaction, liability, revenue