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 557.0620

557.0620 Transportation to Retailer's Place of Business. The exemption for separately stated transportation charges is limited to charges for the "final transportation" of property to the purchaser or to a place specified by the purchaser. Only transportation terminating in a sale and delivery qualify as final transportation. A retailer may not deduct the cost of transportation incurred in the shipment of goods to him for the purpose of making a subsequent sale and delivery even though reimbursement for this cost is separately billed to his customer. 3/17/66.