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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 295.1671
(g) Service Charges Generally
295.1671 Separately Stated Sorting Charges. Charges for sorting lumber after the lumber arrives at a compound near a construction site are subject to tax. Such charges are services in connection with the sale as contemplated by section 6012. Additionally, the charges represent taxable processing under section 6006(b). 10/10/66.