You have the property delivered directly to your customer using a common carrier, the U.S. Mail, or an independent contractor Tax does not apply to the delivery charges under these conditions if the charges are clearly stated as a separate entry on the invoice or other bill of sale. If the delivery charges are not stated separately, they are taxable. You sell a refrigerator and have it delivered by an independent contract carrier. You use your vehicle to make the delivery Tax applies to the delivery charges if you use your own vehicle, whether or not those charges are separately stated on the invoice. You sell a refrigerator and deliver it to your customer using your own vehicle.
Tax applies both to the delivery charge and the charge for the refrigerator.
Tax does not apply to delivery charges using your own vehicle if there is a written contract of sale, signed before delivery, that transfers ownership of the property to the purchaser prior to delivery. Handling charges . Handling charges are generally taxable. Combined charges . For more information on delivery charges, or information on how tax may apply to a specific transaction, please see Regulation 1628, Transportation Charges or Publication 100, Shipping and Delivery Charges .