Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 GROSS RECEIPTS
Annotation 295.0440
(a) GENERAL
295.0440 Retail Selling Price referred to in second paragraph of section 6007 is selling price charged by out-of-state retailer to consumer, not the charge made by deliverer to out-of-state retailer. 2/6/52.