Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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C
155.0000 C.O.D. Fees—Regulation 1632
Annotation 155.0600
155.0600 C.O.D. Fees Collected by the U.S. Postal Service. Regulation 1632 applies to C.O.D. fees whether collected by the U.S. Postal Service or by other carriers. 7/14/83.