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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 557.0000 Transportation Charges > Annotation 557.0090

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T

557.0000 Transportation Charges—Regulation 1628

Annotation 557.0090

557.0090 Delivered Price. Delivery charges for sand and gravel delivered by a retailer to a customer "f.o.b. jobsite" for a delivered price were subject to sales tax because title to the property passed to the customer after transportation of the property. 5/15/70.