Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0060


295.0060 Confiscated Receipts. Receipts from bar sales which have been confiscated by a keeper placed on the premises by creditors of a preceding manager are includible in the taxable gross receipts of the present manager since the sales were made by an employee of his while he was managing the business. The tax is imposed upon the privilege of selling tangible personal property at retail and hence the disposition of the money after the sale would not alter the tax liability. 6/15/65.