Section R15-5-2332. Delivery Charges

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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.

Historical Note

Adopted effective December 6, 1990 (Supp. 90-4). For- mer Section R15-5-2332 renumbered to R15-5-2350, new Section R15-5-2332 adopted effective September 29, 1993 (Supp. 93-3).

                    
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