Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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155.0000 C.O.D. FEES—Regulation 1632

See Transportation Charges.

155.0600 C.O.D. Fees Collected by the U.S. Postal Service. Regulation 1632 applies to C.O.D. fees whether collected by the U.S. Postal Service or by other carriers. 7/14/83.