Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1800 Testing Charge. Testing of steel tubing by the manufacturer for which a separate charge is made is a service which is part of the sale and the charge is part of the gross receipts subject to tax. 1/23/50.