Tax Shipping Alone Column and Tax Shipping and Handling Combined Column Assumptions:
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Tax Shipping Alone Assumptions:
 
The following assumptions were made to base the Tax Shipping Alone column on...

- Title passes to customer at destination point.
- Your invoice clearly lists delivery, shipping, freight, or postage as a separate charge.
- You ship directly to the purchaser by common carrier, contract carrier, or US mail.
- The charge does not exceed your actual cost for delivery to the customer.

Please note that this column is for shipping only and does not take into account handling charges (see below).

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Tax Shipping and Handling Together Assumptions:

The following assumptions were made to base the Tax Shipping and Handling Together column on...

- The item sold is a taxable item.
- Shipping and Handling charges are combined as a single line item on the invoice.