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 557.0611

557.0611 Transfer of Title—Insurance Clause. A seller's insurance coverage provides that a sale occurs when the customer pays for the property. Notwithstanding the treatment of a sale for insurance purposes, title does not pass and the sale does not occur until the seller completes delivery in its own vehicles, unless the contract of sale explicitly passes title prior to the delivery. Since the contract does not pass title prior to delivery, the delivery charges are subject to tax. 5/4/94.