Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0925 Club Membership Fee. A clothing company sells a club membership to customers for $20. The membership fee entitles the customer to a 20% discount on all purchases.
The $20 membership fee is related to anticipated retail sales and; therefore, the amount is includable in the gross receipts of the clothing company's sales of tangible personal property (Revenue and Taxation Code 6012). 3/1/90.