Welcome to the State Board of Equalization

Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.1300

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

G

295.0000 GROSS RECEIPTS

Annotation 295.1300

(e) TAXES AND FEES (GOVERNMENTAL)

295.1300 Sales Tax. Measure of tax on rental receipts does not include separately-stated charge for state and local sales tax. 10/29/56.