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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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557.0000 Transportation Charges—Regulation 1628
Annotation 557.0112
557.0112 Delivery Charges Prior to Sale. A printer ships proofs of preliminary and final prospectuses to the customer's lawyers and accountants using airmail or air freight. The recipients may make changes or corrections and return the proofs, or they can accept them without change. The separately stated charge for shipping the proofs is part of the gross receipts of the sale of the finished prospectuses. These charges are merely one of the costs of producing the finished products, and they may not be deducted or omitted from the gross receipts, pursuant to section 6012(a)(2). 10/17/75.