Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

G

295.0000 GROSS RECEIPTS

Annotation 295.0920

(c) DISCOUNTS

295.0920 Christmas Club Plan, allowing discount on December purchases based on percentage of purchases throughout rest of year, treated as deductible trade discount. 11/14/50.