Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(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.