Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0540

(a) GENERAL

295.0540 Royalty Charges for use of music on a sound recording motion picture are part of the sales price of the picture and includable in gross receipts. 5/10/54.