Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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 295.1315
(f) COSTS AND EXPENSES
295.1315 Dealer's Documentary Preparation Charge. Section 11713.1 of the Vehicle Code allows a vehicle dealer to add to his advertised price a "documentary preparation charge," not to exceed $35. Such a charge is includible in the dealer's gross receipts. 10/6/78.