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 557.0161

557.0161 Facilities of the Retailer. Where a building materials supply company is owned by a sole proprietor who also owns all the stock of a corporation operating as a common carrier trucker, the engagement of the corporation to haul goods sold to the customers of the proprietor does not result in delivery being made by facilities of the retailer. The corporation is a separate entity from the sole proprietorship. 8/1/91.