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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 295.0070
(a) General
295.0070 Contracts Sold at Discount. A used car dealer is required to remit the full sales tax computed on the purchase price of a used car and not on the discounted sale price of the contract sold to a third party. 8/22/74.