Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.0713

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 295.0713

(a) General

295.0713 Storage Charges. All services performed prior to the delivery and passage of title to the property sold is includable in gross receipts. Therefore, storage charges are subject to tax. 3/15/91.