Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1260

(e) TAXES AND FEES (GOVERNMENTAL)

295.1260 Motor Vehicle Fees and Taxes. An automobile lessor electing to base the tax on rental receipts may exclude from the measure of the tax the amount of such registration fees as are allowed by section 6012(c)(9). There is no prescribed method for excluding this amount; however, records should be maintained which adequately reflect the basis of any exclusion taken. 1/10/61.