Tax adjustment in contracts of sale allows sellers to add increased taxes and buyers to deduct decreased taxes.

Where a tax on goods (including customs or excise duties and taxes on sale or purchase) is imposed, increased, decreased or remitted after a sale contract is made, the seller may add to the contract price an amount equivalent to any increased tax that becomes payable, and the buyer may deduct from the contract price an amount equivalent to any decreased or remitted tax, unless the contract indicates a different intention.

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