Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1315

(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.