Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0228 Environmental Drum Cleaning Fee. A taxpayer sells petroleum products and collects a separately stated amount identified as environmental drum cleaning fee on each 55 gallon drum that it delivers with product to purchasers as reimbursement for associated reconditioning and environmental cost. This fee is taxable as a charge for a service in connection with a sale. 8/14/96.