Under what condition may a dealer pass on the business license tax to the consumer?

A dealer may pass on the business license tax to the consumer when it is explicitly listed as a line item on the Buyer's order. This method ensures transparency in the transaction, allowing consumers to see exactly what they are being charged for. By itemizing the tax on the Buyer's order, it provides clear disclosure and keeps buyers informed about the various components of the total cost, aligning with best practices in consumer protection and honest business dealings.

While it might seem reasonable for a dealer to incorporate the tax into the final sales price or link it to specific local fee structures, these methods can obscure the true cost of the vehicle. Additionally, basing the charge on a percentage of the vehicle price could lead to misunderstandings regarding the total tax obligation. Therefore, listing it clearly on the order gives both the dealer and the consumer a mutual understanding of the tax implications involved in the sale, which safeguards against disputes later.