Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1495 Consumer Cooperatives. A consortium of retailers who band together to reduce operating costs is not a "consumer cooperative" in the context of the Sales and Use Tax Law. Amounts paid as initial periodic membership fees may not be excluded from the retailers' gross receipts pursuant to section 6012.1. 9/21/93. (Am. 2000–2).