Effect; failure to separate nontaxable items on billings
Sec. 2. Notwithstanding any other provisions of this article,
receipts that would otherwise not be taxable under this article are
taxable gross receipts under this article to the extent that the amount
of the nontaxable receipts are not separated from the taxable receipts
on the records or returns of the taxpayer.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006