Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1500 Credit Card Service Charge. An amount labeled as a service charge, which a grocery store charges customers who purchase goods under bank credit cards in order to compensate itself for the charge which the bank charges the grocery store, constitutes part of the price of the goods sold. 4/19/68.