Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0090


295.0090 Co-Op Fees. Members of a buying group are required to pay an annual membership fee. In addition, members are required to pay an additional forced amount, with each purchase, for the purpose of enhancing the working capital of the Co-op. Members can receive a refund of the additional charge, if the amount paid exceeds the required minimum based on their level of participation or if they leave the Co-op. The additional forced amounts, charged with each purchase are "gross receipts" and includable in the measure of tax. 12/14/89.