Accounting for Payment Of Sales Taxes

[Luke <..hidden..>]

Hello

Let us say that we have a sales tax liability of 100.00.

To pay that from a checking account, I am probably just supposed to enter 
a GL transaction, crediting a bank account, and debiting the sales tax 
liability accounts in question.

However, how can I go about showing the payment of sales tax as an 
expense?  My only other alternative, is to enter amounts paid as sales 
tax, as write-in items on the reports sent to the accountant for tax 
purposes, since sales taxes are deductible.  That is, as I recall, exactly 
what I used to do, when operating a business in a sales tax jurisdiction, 
as I now am again.

What must I do to have some record of this--I.E. apply it to a "sales 
taxes paid" expense account?

Thanks.

Luke