Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
557.0000 TRANSPORTATION CHARGES—Regulation 1628
557.0700 Water—Service Charges. Charges for delivering water by tank truck operated by the seller even though designated as service charges are taxable as receipts from the sale of water without any deduction on account of delivery cost, unless there is a separate statement of the delivery charge and title to the water passes before the transportation takes place. 4/26/65.