Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1140

(e) TAXES AND FEES (GOVERNMENTAL)

295.1140 Bird Band Fees. Manufacturers of bird bands are required by law to collect a fee from the purchaser on each band sold and to pay the fees collected to the Department of Public Health. The fee collected may be excluded from the measure of the gross receipts if it is separately stated on the invoices or other form of billing so that the fee is not collected as a part of the price of the band. 8/5/68.