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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 557.0120

Sales and Use Tax Annotations


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T

557.0000 Transportation Charges—Regulation 1628

Annotation 557.0120

557.0120 Destination Price—Reduction of. When a destination price is reduced by reason of the purchaser picking up the goods at the shipping point, tax applies to the actual price paid. 1/17/50.