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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 295.1300

(e) Taxes and Fees (Governmental)

295.1300 Sales Tax. Measure of tax on rental receipts does not include separately-stated charge for state and local sales tax. 10/29/56.