Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1675 Service Charge. A used car dealer adds a service charge for bookkeeping and for handling a customer's vehicle insurance account. Since the charge is mandatory, it is part of gross receipts and subject to tax. 5/13/94.