Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(e) TAXES AND FEES (GOVERNMENTAL)
295.1242 Governmental Compliance Fee. A nongovernment business makes a $3.00 charge as a governmental compliance fee. The fee is intended to recoup a portion of the fees that the business incurs in complying with any and all government regulations.
The cost of complying with government regulations is a cost of doing business. The $3.00 fee is a part of taxable gross receipts whether or not it is separately stated. 5/18/95.