The taxpayer imposes a fee based on the time the goods remain in storage. Upon receipt of further shipping instructions from the customer, the goods are delivered by the taxpayer to the customer s designated final destination. Since the storage is requested by the customer for its own convenience, the storage is a service performed by the taxpayer and is unrelated to public transportation. Public Transportation Temporary Storage. Such storage is a service performed for the customer after public transportation has ceased.
Subsequent shipment begins the public transportation activity anew.