One of the first national retailers to announce the implementation of visible gross receipts tax on Guam was Macy’s Department Store in the Micronesia Mall one of a number of national outlets that added the GRT to the price of the goods following Public Law 27-41 which legislated that displaying GRT was optional and clarified the legality of doing so.
Seth Forman of the law firm of Berman O’Connor Mann & Shklov representing Macy’s requested confirmation of discussions on an opinion from Charles H. Troutman consumer counsel at the Guam office of the Attorney General
Troutman said in the Nov. 24 letter that there were three ways a merchant may list or not list the GRT as a separate item and remain in conformance with the law.
“The fist way is not to list it at all and hide it. The second way is that developed by Payless Markets wherein the total bill is listed and then a statement made that the above includes approximately $xxx paid GRT ” Troutman said. “The third way that is acceptable is the present plan of Macy’s wherein they put notices prominently at the entrances to their store and at the register counters stating that the total price will include a 4% GRT.”
Troutman said appropriate language was also displayed in advertisements. He concluded that “Since Macy’s provides all of these notices we deem them in compliance with the Guam law on making the GRT visible.”
Ryan F. Torres store manager told the Journal that “We are happy that the issue has been resolved and appreciate the confirmation from the AGs office.” MBJ