7-9-68: Deduction; gross receipts tax; warranty obligations.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Receipts of a dealer from furnishing goods or services to the purchaser of tangible personal property to fulfill a warranty obligation of the manufacturer of the property may be deducted from gross receipts.
Collected 2026-09-03T15:02:19Z. Source file · JSON