Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
557.0520 Seller as Carrier. A seller, acting as a carrier of the product he hauls, who retains title to the goods to be delivered, must pay sales tax on the delivery charges as a part of the selling price. 3/16/65.