BTLG Table of Contents > Sales and Use Tax Annotations > C > 155.0000 C.O.D. Fees > Annotation 155.0000
C
155.0600 C.O.D. Fees Collected by the U.S. Postal Service. Regulation 1632 applies to C.O.D. fees whether collected by the U.S. Postal Service or by other carriers. 7/14/83.
