Sales tax expense

[DonaldFish]

I am trying to learn, but I am unsure how to record the sales tax I pay for a purchase. For example, if I purchases something at $100 and paid $5.50 sales tax; would I record the item as costing $105.50; or would I record the item as costing $100, and record the $5.50 tax in another account. Thank you.

[Lorin Browning]

Record your purhase as $105.50. Sales tax on purchases is not recorded separately as it is on goods sold.

Lorin Browning