Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0270

(a) GENERAL

295.0270 Gross Receipts from Sales of ATM Machines. A premium is added to the retail sales price of an ATM machine based upon the desirability of its location. If the ATM machine is sold as tangible personal property, the premium must be included in the taxable gross receipts. 4/2/01. (2002–1)