Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0520

(a) GENERAL

295.0520 Royalties. Royalties required to be paid to vendors in connection with the commercial use of canning machinery, are includable in taxable gross receipts. 2/19/54.