Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0667

557.0667 United Parcel Service Stamp. Where a retailer's invoices state that freight and tax are included in the lump sum selling price, the United Parcel Service stamp showing its charge to the retailer on the package is regarded as a separately stated transportation charge. Accordingly, the amount shown on the stamp is excluded from tax. 9/04/91.