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Business Taxes Law Guide—Revision 2024
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
S
495.0000 Sale
Annotation 495.0400
(a) In General—Definition
495.0400 Reimbursement of Hauling Expense. The delivery of wood shavings by a mill to dairies, stables, and other customers for which a charge is made, constitutes a taxable sale, even though the charge is regarded as reimbursement of hauling expenses. 6/8/56.