The goods which the establishment purchases or receives for resale
that move or have moved across State lines must ``amount in total annual
volume to $250,000 or more.'' It will be noted that taxes are not
excluded in measuring this annual dollar volume. Thus, the total cost to
the enterprise of such goods will be included in calculating the
$250,000. This will include all taxes and other charges which the
enterprise
must pay for such goods. Generally, all charges will be included in the
invoice of the goods. But whether included in the invoice or not, the
total amount which the enterprise is required to pay for such goods,
including charges for transportation, insurance, delivery, storage and
any other will be included in computing the $250,000. The dollar volume
of the goods purchased or received by the enterprise is the ``annual''
volume. The method of calculating the annual dollar volume is explained
in Sec. 779.266.
