Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0925


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.