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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.0120

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0120

(a) GENERAL

295.0120 "Corkage." Opening and serving customer-furnished champagne constitutes a sale, and charges for this are includible in taxable gross receipts. 8/4/67.