Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.1420


295.1420 Sorting Lumber. A retailer entered into agreements with contractors to furnish lumber for home construction at housing tracts. The retailer ordered the lumber from mills and had it delivered to him at a reception site in the tract area. The retailer sorted the lumber at the reception site and delivered lumber of requisite dimensions to individual construction sites. Although the retailer billed the contractor on two separate invoices, the first invoice for the retailer's cost of the lumber and the second invoice for the retailer's charge for sorting the lumber and delivering the sorted lumber to individual construction sites, the amounts charged on both invoices constituted the retail selling price of the lumber. 9/3/65.