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BTLG Table of Contents > Sales and Use Tax Annotations > T > 557.0000 Transportation Charges > Annotation 557.0660

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T

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557.0000 Transportation Charges—Regulation 1628

Annotation 557.0660

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557.0660 United Parcel Deliveries. Tax does not apply to separately stated delivery charges for transportation by United Parcel which qualifies as transportation by other than facilities of the retailer. 12/7/64.