Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0520

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.