Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1580

(g) SERVICE CHARGES GENERALLY

295.1580 Membership Fees. An operator of a merchandising service charges subscribers $60 for the first year and $10 per year for renewal. In consideration of such service, he sells merchandise to subscribers at wholesale prices. The initial membership and renewal fees are so related to anticipated retail sales as to be includible in taxable gross receipts. 9/1/65.