Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0035 Autographs on Baseball Cards. The application of the sales tax to autographs on baseball cards is shown in the following situations:
(1) If a vendor sells a baseball card (value $5) and the pictured player is present to autograph the card (value $30), for one lump sum price of $35, the entire $35 is subject to tax.
(2) If a vendor sells a baseball card for $5 and as an option, the customer may pay an additional $30 to the vendor to have the player sign the card, sales tax applies only to the $5 charge for the baseball card.
(3) If a vendor sells a baseball card for $5 and then the customer takes the card to another table that is run by the show promoter where the player will sign the card for a $30 fee, sales tax applies only to the $5 charge for the baseball card. 12/5/90.