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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 295.0520

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.0520

(a) General

295.0520 Royalties. Royalties required to be paid to vendors in connection with the commercial use of canning machinery, are includable in taxable gross receipts. 2/19/54.