Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1502 Custom Business Forms—Handling Charge. A manufacturer produces, stores and distributes custom business forms for its customers. After production, the forms are moved into storage. As the customers request forms, they are billed for the amount released, plus a handling or release charge. The handling or release charge is a service that is part of the sale and is subject to tax. 9/22/88.