Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
557.0220 "F.O.B.," Posting of Sign Showing. In the absence of any specific intention to pass title to the property prior to delivery, when delivery is required under the contract of purchase, the mere posting of a sign in seller's yard stating: "All materials sold f.o.b. yard," is not sufficient. Title passes upon delivery and the cartage charges are taxable. 7/23/53.