Laws, Regulations and Annotations
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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 295.0755
(a) General
295.0755 Wine Tasting and Seminars. A retailer of wine presents a series of educational wine tastings and seminars. The retailer charges the participants a fee for the seminar. After a lecture, the retailer provides wines to the participants to taste. The retailer purchases the wines under resale certificates. Tax is due on a percentage of the total price charged for the seminar based on the value of the wines tasted in each seminar. 12/6/79.