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 557.0090

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.