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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 557.0480

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T

557.0000 Transportation Charges—Regulation 1628

Annotation 557.0480

557.0480 Pumping Concrete. Where concrete, discharged from ready-mix trucks is pumped through hoses or pipes to the point of use on the job, the pumping operation is essentially a transportation function, and the charges therefor shall be treated as transportation or delivery charges. 11/2/66.