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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 295.1242
(e) Taxes and Fees (Governmental)
295.1242 Governmental Compliance Fee. A nongovernment business makes a $3.00 charge as a governmental compliance fee. The fee is intended to recoup a portion of the fees that the business incurs in complying with any and all government regulations.
The cost of complying with government regulations is a cost of doing business. The $3.00 fee is a part of taxable gross receipts whether or not it is separately stated. 5/18/95.