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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.0036.100

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.0036.100

(a) General

295.0036.100 CD ROM Replication. A person's charges for duplicating computer programs provided by its customers onto one or more CD ROM's are subject to tax. 5/29/97.