Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.0231 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 295.0231 (a) General 295.0231 Firewood. The sale of firewood is subject to tax. 2/3/94.