Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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557.0000 Transportation Charges—Regulation 1628
Annotation 557.0258
557.0258 Hostess Party System. A retailer's merchandise is marketed through a hostess party system. The hostesses take orders and deliver merchandise to the customers. The retailer invoices the hostesses for the merchandise plus a separate shipping charge. This shipping charge is subject to tax under Regulation 1628(a) because delivery is to the retailer's representatives (hostesses) and not directly to the purchasers as required. 12/11/90.