Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0710

(a) GENERAL

295.0710 Standby Charges. A "standby" charge made for standing by with a loaded vehicle after the goods have reached their destination is part of the charge for transportation. It is not includable in the taxable gross receipts from the sale of the goods under a contract calling for delivery at destination if made for standing by at the destination after having allowed the buyer a reasonable opportunity to take possession. Under those circumstances a tender has been made and the sale has occurred before the charge for standing by is incurred. In the absence of evidence to the contrary, it will be presumed that charges designated as "standby" charges are in this class. 11/26/74.