Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0420

(a) IN GENERAL

570.0420 Transportation Charge. Measure of tax is price at point of delivery to purchaser and does not include the transportation charge that would be included if delivery had been made at dealer's place of business in this state. 5/25/50. See generally, Transportation Charges.