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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
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557.0000 Transportation Charges—Regulation 1628
Annotation 557.0640
557.0640 Truckers Employed by Retailer. Transportation by truckers in the retailer's employment is transportation by facilities of the retailer rather than by independent carrier. A trucker is "in the company's employ" and not an independent carrier if he received employee benefits and is treated as an employee for purposes of payroll deductions and taxes. 12/2/64.