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osts manufactured by the seller for delivery of tangible individual property and solutions. Delivery costs are subject to income/use tax when charged by the seller for delivery of house or services that are otherwise topic to sales/use tax. Delivery costs for home or solutions in any other case exempt (resale and so on..) from sales/use tax would be exempt from the tax. References: Computer 602 (2007), TCA Sec. 67-6-102 Residential Vita…
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