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Are separately stated delivery charges excluded?

April 26, 2017Charges DELIVERY excluded separately

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Are separately stated delivery charges excluded?

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Delivery charges incurred to transport the vehicle to the dealer/lessors place of business are included in the tax base. Prior to October 1, 2006, delivery charges that related to delivery of the vehicle by the dealer/lessor directly to the lessee were excluded from the tax base. On and after October 1, 2006, delivery charges that relate to delivery of the vehicle by the dealer/lessor directly to the lessee are included in the tax base.