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BTLG Table of Contents > Sales and Use Tax Annotations > T > 557.0000 Transportation Charges > Annotation 557.0599

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T

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557.0000 Transportation Charges—Regulation 1628

Annotation 557.0599

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557.0599 Title Clause. A statement signed by the customer, prior to delivery, which says "I/We, the customer, are aware that title to the material purchased passes at the seller's plant prior to delivery," is sufficient to meet the requirements in Regulation 1628 (b)(3)(D) that the parties explicitly agree to pass title prior to delivery. 9/28/84.