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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-4-3

Selling at retail; delivery charges

Official textiac.iga.in.govlast amended

Sec. 3. (a) Separately stated delivery charges are considered part of selling at retail and subject to sales and use tax if the delivery is made

by or on behalf of the seller of property not owned by the buyer.

(b) The following guidelines have been developed:

(1) Delivery charge separately stated with F.O.B. destination–taxable.

(2) Delivery charge separately stated with F.O.B. origin–non taxable.

(3) Delivery charge separately stated where no F.O.B. has been established–non taxable.

(4) Delivery charges included in the purchase price are taxable.

(c) Two considerations must always be kept in mind in applying these guidelines:

(1) The rules do not override established interstate commerce exemptions recognized by IC 6-2.1-3-3 (see 6-2.5-5-24(b)(010)

[45 IAC 2.2-5-54]).

(2) The rules are only applicable in determining whether or not the delivery charge of an otherwise taxable sale is also subject to sales

or use tax.

Amendment history

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-1(e)(010); filed Dec 1, 1982, 10:35 am: 6 IR 16; filed Aug 6, 1987, 4:30 pm: 10 IR 2613)

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Nearby sections (25 sections)
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  2. 2.2-3-19 · Collection of use tax
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