Okla. Admin. Code § 710:65-19-70 - Delivery charges
(a)
Definition. "Delivery charges" means charges by the seller of
personal property or services for preparation and delivery to a location
designated by the purchaser of personal property or services including, but not
limited to, transportation, shipping, postage, handling, crating, and packing.
"Delivery charges" does not include charges for the delivery of
"direct mail" if the charges are separately-stated on an invoice
or similar billing document given to the purchaser.
(b)
Separately-stated delivery
charges. In every case where a delivery charge represents the cost of
transporting the items sold from the vendor to the consumer, and is
separately-stated on the invoice or statement, such charges are not subject to
sales tax.
(c)
Delivery
charges included in price. If delivery charges are included in the
selling price of the tangible personal property sold, the charges are subject
to sales tax.
(d)
Transportation costs of the seller. Shipping, freight, or delivery
charges paid by a seller in acquiring property for sale are considered costs of
doing business to the seller and may not be deducted from the gross proceeds of
the sale in computing tax liability, even though such costs may be passed on to
his customers and regardless of whether they are separately-stated.
(e)
Demurrage. Demurrage is a
charge for detaining a ship, freight car, or truck beyond the time allowed for
loading or unloading. This is considered a penalty and is not subject to sales
tax.
Notes
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