What if the delivery charge is a flat rate, not allocated by item?
• If the delivery charge is a flat rate, the total delivery charge may be attributed to the tax-exempt item(s). For example, if a retailer charges a flat fee of $50 per delivery and a delivery includes an ENERGY STAR appliance as well as several other items, the $50 charge can be applied to the ENERGY STAR item without allocating the delivery charge among all the purchases.