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 557.0562

557.0562 Separately Stated Charges—Verbal Contract. A verbal contract made by telephone in which the amounts of materials, tax on materials, and delivery are allegedly stated separately does not support an exemption for delivery charges when written confirmation and sales invoices are prepared on a lump-sum basis. The written confirmation constitutes a delivered price bid and it supersedes the telephone conversation. 3/20/90.