Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(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.