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 557.0440

557.0440 Passage of Title. Where customers are given a choice as to the carrier to be employed, understand that they receive title at the seller's plant and agree to assume all risk of loss during transit, title to the goods passes at the time the property is delivered to the carrier, and separately stated transportation charges are deductible, even though the charges to the customer are less than actual cost of transportation under the seller's competitive custom of freight equalization. 12/13/60.