Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0975


295.0975 Real Estate Listing Fees. Listing fees charged to an association of realtors by a publisher of a real estate listing publication are included in the gross receipts of the publisher from the sale of the publication to the association. Even though these fees are used to reduce the cost of the publication and, therefore, reduces its sales price, the fees are included in gross receipts pursuant to section 6012(b)(3), which provides that gross receipts include any amount for which credit is given to the purchaser by the seller. These fees are exempt from tax if the publication qualifies as a periodical under section 6362.7. 10/11/83.

(Note: Subsequent statutory change relative to periodical exemption.)