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 557.0540

557.0540 Segregation or Application of Goods by Seller. Where there is no real segregation or appropriation of building materials in a seller's warehouse at the time a purchaser's order is placed, and the seller is required to subsequently deliver the goods to the buyer or at a designation job site, title to the goods does not pass until such delivery is made. This being true, transportation charges of the seller for the delivery of such goods prior to passage of title are properly includable in the measure of the sales tax. 2/25/53.