Ariz. Admin. Code § R15-5-133 - Delivery Charges in Connection with Retail Sales
A. A charge by a retailer for delivery from
the retailer's location to the purchaser's location, if separately stated on
the sales invoice, is not taxable.
B. When the freight cost is incurred any time
prior to the time of the retail sale, such cost is part of the gross sale and,
therefore, subject to the tax.
Notes
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