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 557.0220

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.