Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1820

(g) SERVICE CHARGES GENERALLY

295.1820 Wharfage Charges. Fees collected by a port for the privilege of passing merchandise through the wharf facilities are includible in the measure of the sales tax. The charge constitutes a labor or service cost and an expense, which is passed on to a customer as a part of the sale similar in operation to a service station pumping gasoline into an automobile. 9/5/74.