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BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.1495

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G

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295.0000 Gross Receipts

Annotation 295.1495

(g) Service Charges Generally

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295.1495 Consumer Cooperatives. A consortium of retailers who band together to reduce operating costs is not a "consumer cooperative" in the context of the Sales and Use Tax Law. Amounts paid as initial periodic membership fees may not be excluded from the retailers' gross receipts pursuant to section 6012.1. 9/21/93. (Am. 2000–2).