Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1304

(f) COSTS AND EXPENSES

295.1304 Airport Fees. Airport fees are charged by the airport to aviation fuel retailers for the right to conduct business at the airport. Since airport fees represent another cost of doing business, they are included in the measure of sales tax. The fact that the retailer may subsequently pass such fees on to the purchasing air carrier and separately state such fees on its invoices has no effect on the application of tax. 7/3/96.