Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0020

557.0020 Asphaltic Paving Materials. Asphaltic paving material is manufactured in the vendor's plant according to specifications of the buyer, which vary considerably, and, when hot, is highly perishable and cannot be returned.

(1) Where delivery is made in the vendor's own trucks title passes upon delivery at the destination and charges are taxable.

(2) When delivery is made in the buyer's trucks title passes at the plant site and charges are deductible.

(3) Where delivery is made by an independent public carrier title passes at the plant site upon delivery to carrier and charges are deductible. 6/25/54.