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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 295.0701
(a) General
295.0701 Services that Are Part of the Sale. A retailer sells instructional materials to instructors. It also sells a "developer's pack" which includes the right to modify the materials for development of customized seminars. The gross receipts subject to tax include any amount charged for the right to teach or customize the materials. 11/28/90.