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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 295.1710
(g) Service Charges Generally
295.1710 Short Load Fees. A short load fee is a mandatory charge the customer must pay for purchasing less than a full load of concrete. It is similar to an expedite or handling charge and is includible in gross receipts subject to tax. 11/26/97. (M99–2).