In no event may a seller deduct costs of bringing property to his place of business or costs of delivering property from factory to his customer when such factory-to-customer transportation is paid by the seller either to a transportation company, the manufacturer, or by way of credit to his customer for transportation costs paid by the customer and deducted from seller’s invoice.

HISTORY: Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.