§ 4.04.250. Tax imposed on full purchase price—Scope designated.  


Latest version.
  • The sales tax is imposed on the full purchase price of articles sold after manufacture or after having been made to order and includes the full purchase price of materials used and service performed in connection therewith, excluding, however, such articles as are otherwise exempted. The sales price is the gross value of all the materials, labor and service, and the profit thereon, included in the price charged to the user or consumer.

(Code 1981, § 2-4-2(U); Code 1993, § 4.04.250)