Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0616

557.0616 Transportation Charges. Under the following conditions, the delivery of rock and gravel was considered to have been made in facilities other than facilities of the retailer:

The drivers all owned their own tractors and leased the trailers from the retailer. The drivers were not prohibited from hauling for others. The drivers were paid once a month, based on the weight of the loads they hauled. Each haul was written up on a separate invoice. There was no employee withholding, nor were the drivers on the payroll. There was no direction from the retailer regarding how to do the job. All tractor repairs and fuel were paid by the drivers. There was no evidence of any employee benefits. 11/4/80.