Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1806 Truck Charges. "Truck charges" are made on all service calls to repair equipment, whether or not any parts and materials are sold. This charge is not to insure that the truck is stocked with parts that might be needed for repairs. Rather, the "truck charge" is a charge for transporting a service person to a service call so that services may be performed. Therefore, the "truck charges" are not includible in taxable gross receipts from the sale of repair parts as long as the parts are sold for a fair retail selling price. 2/4/98. (M99–2).