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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.