Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
557.0085 Concrete Pumping Charges. A seller of concrete subcontracts the pumping of the concrete at the jobsite. The charges for pumping are added in handwriting to the printed invoice issued for a contract for a delivered price. The pumping charges are transportation charges within the meaning of Regulation 1628(a). Since the "delivered price" did not include pumping charges, such charges are excluded from the measure of tax because they are separately stated and the seller did not deliver the concrete in its own facilities. 11/3/93.