Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 445.0020

445.0020 Delivery after Change. Prior to August 1, 1967, a nursery executed a contract under which it agreed to sell berry plants to a customer and to deliver the plants after August 1, 1967. The customer paid a deposit prior to that date and the berry plants were delivered to him after August 1, 1967. Inasmuch as it was not explicitly agreed otherwise, title passed to the buyer at the time the seller completed his performance with reference to the physical delivery of the goods. Accordingly, the applicable tax rate was that which was in effect after August 1, 1967. 9/20/67.