Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 Gross Receipts
Annotation 295.0035
(a) General
295.0035 Autographs on Baseball Cards. The application of the sales tax to autographs on baseball cards is shown in the following situations:
(1) If a vendor sells a baseball card (value $5) and the pictured player is present to autograph the card (value $30), for one lump sum price of $35, the entire $35 is subject to tax.
(2) If a vendor sells a baseball card for $5 and as an option, the customer may pay an additional $30 to the vendor to have the player sign the card, sales tax applies only to the $5 charge for the baseball card.
(3) If a vendor sells a baseball card for $5 and then the customer takes the card to another table that is run by the show promoter where the player will sign the card for a $30 fee, sales tax applies only to the $5 charge for the baseball card. 12/5/90.