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BTLG Table of Contents > Sales and Use Tax Annotations > C > 155.0000 C.O.D. Fees > entire section

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C

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155.0000 C.O.D. Fees—Regulation 1632

See also Transportation Charges.

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155.0600 C.O.D. Fees Collected by the U.S. Postal Service. Regulation 1632 applies to C.O.D. fees whether collected by the U.S. Postal Service or by other carriers. 7/14/83.