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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 295.0440

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.0440

(a) General

295.0440 Retail Selling Price referred to in second paragraph of section 6007 is selling price charged by out-of-state retailer to consumer, not the charge made by deliverer to out-of-state retailer. 2/6/52.