Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
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.