Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1506.150

(g) SERVICE CHARGES GENERALLY

295.1506.150 Expedite Charges. A manufacturer takes three to four weeks to ship ordered goods to customers. Those customers who require quicker delivery can have their goods shipped in five working days for the payment of a 25% premium above the listed price of the goods purchased.

The 25% expedite charge is part of the gross receipts from the sale because it is a charge for services that are part of the sale, i.e., an amount required to be paid to obtain the goods in the desired time. 10/30/91.