In connection with the sale of ready-mix concrete, you have inquired as to whether the sales tax applies to:
fees charged to customers for a waiting period at the site before the concrete is poured; and
minimum load charges for smaller loads which are less than certain prescribed amounts.
It is ruled that the waiting period fees and minimum load charges are part of the total gross receipts for the sales of ready-mix concrete and, therefore, are subject to sales and use tax.
Transportation charges for delivery which occurs prior to the passage of title of the concrete being sold is subject to sales and use tax. The fact that such transportation charges are separately stated on the invoice does not affect the sales and use tax consequences of the transaction.
April 3, 1990