Laws, Regulations and Annotations
Search
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 295.1508
(g) Service Charges Generally
295.1508 Initial Membership Fee. When an initial membership fee to purchase cosmetic products from a manufacturer includes a training manual, a product brochure, and a video tape, the purchaser (a.k.a. the distributor) is receiving tangible personal property in exchange for the fee. Under these circumstances, the initial membership fee is subject to tax. 1/20/93.