Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0740

(a) GENERAL

295.0740 "Undercoating." Taxable gross receipts from sale of automobile includes charge for undercoating prior to sale even though charge is separately stated. Persons undercoating used cars for owners are consumers of materials used. 5/15/50.