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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.1720

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.1720

(g) Service Charges Generally

295.1720 Special Parts—Charge for Obtaining. Telephone expense and transportation charges incurred by a seller in connection with obtaining special parts for customers are charges which may not be deducted from gross receipts. 3/26/53.