Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1720

(g) SERVICE CHARGES GENERALLY

295.1720 Special Parts—Charge for Obtaining. Telephone expense and transportation charges incurred by a seller in connection with obtaining special parts for customers are charges which may not be deducted from gross receipts. 3/26/53.