Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
557.0680 Unloading. Where a charge for unloading property is made, and title to the property does not pass until it is unloaded, the charge should be handled the same as a charge for transportation prior to delivery and is includable in taxable gross receipts. 4/22/54.