Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2016

Sales and Use Tax Annotations

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557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0430

557.0430 Packaging, Crating, and Freight Charges. The entire charge, including any surcharge, for packaging and crating is always included in gross receipts. Separately stated charges for transportation would not be taxable, but only up to the actual transportation charge paid by the retailer to the carrier, provided the requirements of section 6012(c)(7) are met. 9/9/93.