Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 295.1400

(f) COSTS AND EXPENSES

295.1400 Severance Costs. "Severance costs" and "going concern" value are properly included in taxable gross receipts from a sale constituting a transfer of tangible personal property. 9/15/65.