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 557.0180

557.0180 Facilities of the Retailer—Delivery Between. Charges for transportation from a retailer's mail order facilities to its retail stores at which customers place catalogue orders and pick up their purchases, must be included in the measure of the tax. Delivery from one facility of a retailer to another facility of the retailer does not constitute "delivery from the retailer's place of business or other point from which shipment is made directly to a place specified by the purchaser." 11/17/66.