Section R15-5-133. Delivery Charges in Connection with Retail Sales

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A. A charge by a retailer for delivery from the retailer’s location to the purchaser’s location, if separately stated on the sales invoice, is not taxable.

B. When the freight cost is incurred any time prior to the time of the retail sale, such cost is part of the gross sale and, therefore, subject to the tax.

Historical Note

Renumbered from R15-5-1820 and amended effective August 9, 1993 (Supp. 93-3).

                    
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