Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
557.0090 Delivered Price. Delivery charges for sand and gravel delivered by a retailer to a customer "f.o.b. jobsite" for a delivered price were subject to sales tax because title to the property passed to the customer after transportation of the property. 5/15/70.