Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
235.0000 FEDERAL TAXES—Regulation 1617
235.0060 Fees on Imports. Consular and brokerage fees on imports are includible in the measure of the use tax if they are part of the seller's expense of doing business. If, however, the seller obtains such services as the agent of the buyer and binds such buyer contractually to third parties for the payment of such fees, they are not includible in the measure of the tax. 3/16/54.