Are gross receipts derived from income tax preparation services subject to business tax?

If the income tax returns are prepared for a customer for whom the preparer also performs accounting, auditing or bookkeeping services on a regular basis, the charge for the tax preparation is not subject to business tax.

Charges for tax preparation for walk-in customers or customers for whom the preparer does not perform regular accounting, auditing or bookkeeping services are subject to business tax.

Not finding answers? Submit a request

Comments

Powered by Zendesk