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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 295.0540
(a) General
295.0540 Royalty Charges for use of music on a sound recording motion picture are part of the sales price of the picture and includable in gross receipts. 5/10/54.