Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1302.850

(e) TAXES AND FEES (GOVERNMENTAL)

295.1302.850 Vaccination Fees. Charges by a local government entity for vaccination fees in connection with its sales of dogs and cats are included in the entity's gross receipts from the taxable sales of these animals when the vaccines are given prior to the sale. 5/16/91.

(This opinion was superseded by section 6010.40, operative January 1, 2000.) (Am. 2000–2).