Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1600

(g) SERVICE CHARGES GENERALLY

295.1600 Pharmacist's Fee. A pharmacist's yearly charge for professional services to a family which includes being on 24-hour call, keeping a file of the family's prescriptions, pricing sales at a cost plus 10 percent basis and supplying a yearly itemization of tax-deductible expenditures is not subject to tax. The fee, being in the nature of a membership charge, is the same whether any sales are made or not and is not affected by the number or amount of yearly sales. 1/18/65.