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 557.0460

557.0460 Price Adjustments. If a vendor, to equalize his price with his competitor, separately states that actual freight paid or to be paid to the carrier, and shows the balance of the total charges as the sale price, with title passing at the point of shipment, the latter figure is the measure of the tax, even though it is less than it would be if the vendor did not have to meet his competitor's price. 12/20/54.