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 557.0080

557.0080 Catalogue Orders. Where merchandise is ordered from a retailer on the basis of catalogue description and number, prices to be f.o.b. point of shipment with delivery charges separately stated, and where no agreement is made respecting passage of title and risk of loss during transit, delivery to be taken at the catalogue order office of seller, title does not pass until the customer takes possession; therefore, the transportation charges must be included in the taxable gross receipts. 12/8/60.