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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 295.0120
(a) General
295.0120 "Corkage." Opening and serving customer-furnished champagne constitutes a sale, and charges for this are includible in taxable gross receipts. 8/4/67.