Originally Posted by
Dave Noble
The company could just as legally "charge" them by charging a rate of $47.28 plus tax
No; actually, they can't.
They can for the silly Hertz-added VLF and Energy Surcharge (and only-slightly-less-silly Concession Recovery Fee), but most jurisdictions in the US have laws similar to
this Washington statute:
Retail sales tax separately stated. RCW
82.08.050 specifically requires that the retail sales tax must be stated separately from the selling price on any sales invoice or other instrument of sale, i.e., contracts, sales slips, and/or customer billing receipts. (For an exception covering food and beverage receipts, see WAC
458-20-124, Restaurants, cocktail bars, taverns and similar businesses.) This is required even though the seller and buyer may know and agree that the price quoted is to include state and local taxes, including the retail sales tax.