Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1240

(e) TAXES AND FEES (GOVERNMENTAL)

295.1240 Erroneous Charges for Inapplicable City Sales Tax. Erroneous charges for inapplicable city sales tax are taxable gross receipts in that such tax was not actually imposed by the city with respect to such sales. 10/15/51.