Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Sales and Use Tax Annotations > C > 155.0000 C.O.D. Fees Sales and Use Tax Annotations A B C D E F G H I J L M N O P R S T U V W X C 155.0000 C.O.D. Fees—Regulation 1632 (View entire section) 155.0600 C.O.D. Fees Collected by the U.S. Postal Service