GroundRules
7-9-45: Deductions.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
A. Receipts may only be deducted once from gross receipts or governmental gross receipts when computing the gross receipts tax or governmental gross receipts tax due.
B. The same receipts shall not be both exempt from the gross receipts tax and deducted from gross receipts.
C. The same receipts shall not be both exempt from the governmental gross receipts tax and deducted from governmental gross receipts.
Collected 2026-09-03T15:02:19Z. Source file · JSON