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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 295.0168

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.0168

(a) General

295.0168 Court-Ordered Settlement. Amounts returned to a buyer pursuant to a court-ordered settlement are not considered price adjustments which alter the original sales price, but rather are in the nature of damages. 9/13/89.