Do delivery or shipping and handling charges qualify for the exemption?
It depends. Transportation charges to deliver an item sold (i.e., delivery charges, shipping and handling, etc.) that are billed by the seller to the purchaser are part of the final selling price of products sold during the holiday, even if separately stated on the bill or invoice. Transportation charges billed by the seller to the purchaser are exempt if the item sold is exempt. For example, delivery charges billed by the seller of an Energy Star rated dehumidifier to the purchaser during the sales tax holiday are exempt because the delivery charges are part of the final selling price of the exempt item. Transportation charges must be properly collected when a package or delivery contains both exempt and taxable items. For example, assume a retailer sells an Energy Star-rated clothes washer tax-free during the sales tax holiday. The same customer also purchases a clothes dryer, which does not qualify for the exemption. The retailer charges the customer a delivery fee of $25 per applia
