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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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G


295.0000 Gross Receipts

Annotation 295.0700

(a) General

295.0700 Selling Price—Far Below Cost. "X" is the consumer of the safety glasses which it purchases from a dispensing optician and furnishes to its employees to whom a charge is made of 15 percent of the cost of the glasses to "X". 6/5/51.