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 557.0120

557.0120 Destination Price—Reduction of. When a destination price is reduced by reason of the purchaser picking up the goods at the shipping point, tax applies to the actual price paid. 1/17/50.