Tax Type
Retail Sales and Use Tax
Description
County Gross Receipts Tax; Public Service Companies;Nonprofit Corporation Performing Services for Public Service Companies
Topic
Taxability of Persons and Transactions
Date Issued
07-25-1974
A nonprofit corporation which provides bookkeeping services for a group of public service companies (airlines) is not exempt from a county gross receipts tax because it is not considered a public service company. This is so even though the company is operated on a nonprofit basis and is exempt from State income taxes.
Attorney General's Opinion