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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 295.1400

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.1400

(f) Costs and Expenses

295.1400 Severance Costs. "Severance costs" and "going concern" value are properly included in taxable gross receipts from a sale constituting a transfer of tangible personal property. 9/15/65.