Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 GROSS RECEIPTS
Annotation 295.0035.200
(a) GENERAL
295.0035.200 Birthday Balloons. A firm delivers balloons for birthdays or other special occasions. The person making the delivery is dressed in costume and delivers the balloons together with a song such as "Happy Birthday."
The sale is a combination sale of a nontaxable theatrical performance and a taxable sale of balloons. A reasonable allocation which represents the sale of the balloons should be made. 4/28/86.