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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 557.0000 Transportation Charges > Annotation 557.0490

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T

557.0000 Transportation Charges—Regulation 1628

Annotation 557.0490

557.0490 Risk of Loss. The Uniform Commercial Code separated risk of loss from title. Therefore a statement regarding risk of loss is not a statement regarding passage of title. 10/22/90.