Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.1000


295.1000 Rebates. A refund to nonprofit groups based on a percentage of purchases made by the groups' members may not be treated as a cash discount. Such a refund must be considered as an expense of doing business rather than a reduction of gross receipts. The sales tax must be based on the total amount charged to the purchaser. 11/20/64.