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 295.0037.400
(a) General
295.0037.400 Charitable Deduction. A ticket for a wine and cheese tasting event to raise funds for a charitable organization was sold for $25. The ticket indicated that $15 was deductible as a charitable donation. Under these circumstances the $10 is the measure for sales tax purpose. 6/30/89.