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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 295.1500

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.1500

(g) Service Charges Generally

295.1500 Credit Card Service Charge. An amount labeled as a service charge, which a grocery store charges customers who purchase goods under bank credit cards in order to compensate itself for the charge which the bank charges the grocery store, constitutes part of the price of the goods sold. 4/19/68.