Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0168

(a) GENERAL

295.0168 Court-Ordered Settlement. Amounts returned to a buyer pursuant to a court-ordered settlement are not considered price adjustments which alter the original sales price, but rather are in the nature of damages. 9/13/89.