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 557.0605

557.0605 Title Passing at the Time of Transaction. A contract containing the statement "title passing at the time of transaction" is ambiguous. When is the "time of transaction?" At the time the order is placed? At the time payment is made? At delivery? If the contract does not contain any other statements regarding title, and delivery is by facilities of the retailer, the transportation charges are included in the retailer's gross receipts and subject to sales tax. 10/22/90.