Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0758 Shortage in Delivery. A retailer contracted to sell a set amount of fuel for a certain price, and although less fuel was delivered, the full price was charged to the airline. The effect of this was to increase the selling price of the fuel which was actually delivered. Therefore, tax applies to the full selling price charged. 2/21/85.