Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1045

(d) CONSIDERATION OTHER THAN MONEY

295.1045 Coupons. Amounts paid by a manufacturer to a retailer for redeeming coupons good for a free oil filter with the purchase of an oil change from the retailer are included in the retailer's gross receipts. The retailer may, by contract, charge the customer sales tax reimbursement on the amount paid by the factory. (See also Annotation 295.0430.) 3/11/93.