Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0360

557.0360 Local Dealer of Out-of-State Manufacturer. Where a California dealer has equipment shipped directly from his midwest vendor-manufacturer's Nevada warehouse to a local customer-buyer, the taxable retail sales price excludes only the separately stated charges from the "point of shipment," i.e., Nevada, even though the dealer's cost of transportation included charges from his midwest manufacturer's factory to the local customer. 2/23/66.