Is there sales tax on used camper in AR?

When writing off an accounts receivable account how do you treat the sales tax?

Here's the problems, obviously each state can have variations. Most states take the position, and have it in their law, that the first $ collected is the sales tax. So, if you made a sale of 100 + 7 tax, and collected a part of it, say 7$, then you have collected all the tax, which you probably paid over previously. Your 100 loss is all yours. Also, states get very picky in your being able to prove that the debt was entirely and specifically written off and uncollectable for sales tax. Their qualifications and documentation is very different than books recording. Some states have virtually no provision or allowance for recovery of any uncollected sales tax. But most do, and some let you apply it as a credit on your next return. However, even that is becoming uncommon, and most require you to file a separate refund claim with them, which I guess would move the amount from an A/R from a customer to an AR from the State. Personally, I would take the whole amount including sales tax as a write off, and if I'm successful recovering any of it, from customer or State, bring it back into income as a recovery.