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 557.0088

557.0088 Courier Service. A company that provides courier service to other companies by delivering documents, paychecks, and memoranda is not delivering tangible personal property that it sells at retail to its customers. Instead, it is only providing transportation services to others who request that certain tangible personal property be moved from one location to another. Therefore, the company (courier) does not owe sales or use tax on its charges for transportation since it is not selling any tangible personal property at retail. 3/5/96.