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 295.0037.400
(a) GENERAL
295.0037.400 Charitable Deduction. A ticket for a wine and cheese tasting event to raise funds for a charitable organization was sold for $25. The ticket indicated that $15 was deductible as a charitable donation. Under these circumstances the $10 is the measure for sales tax purpose. 6/30/89.