Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0580. Overtime Payments Charged to Vendee. A seller of construction materials makes an additional charge for overtime payments paid to its employees because the purchaser requests a later delivery time than was originally scheduled. The tax applies to the total of the original sales price of the materials and the separately billed amount for the overtime payments. 9/22/66.