The account that should be used in order to post the sales tax is only Sales Taxes Payable.
A sales tax is an indirect tax that is levied on certain goods meant for consumption. It is a tax levied on customers when they purchase goods or services, hence calculated as a percentage of the value of the goods sold.
The sales tax is the responsibility of the final consumer only; any intermediate buyer must produce a resale certificate to clear it and sales taxes are levied on any buyer who can not produce such a document.
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