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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 295.1800

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.1800

(g) Service Charges Generally

295.1800 Testing Charge. Testing of steel tubing by the manufacturer for which a separate charge is made is a service which is part of the sale and the charge is part of the gross receipts subject to tax. 1/23/50.