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 557.0240

557.0240 Freight Equalization. Price adjustments, whether labeled "freight equalization" or otherwise, which amounts are not paid by the purchaser to either the carrier or vendor, are excludable from the measure of sales and use taxes. 1/12/55.