Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
445.0000 RATE OF TAX—CHANGE IN
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.