FET on delivery charges for taxable items shipped directly from manufacturer to retail customer

October 5, 2011
Rose-Michele Nardi
Weiner Brodsky Sidman Kider PC
We sell our taxable bodies at retail. Sometimes a customer orders a body from us, and then we arrange (with the customer’s consent) for the body manufacturer to ship the body directly to the customer. When this occurs, we pay for the body and receive title to it before delivery to the customer. In this situation, would those delivery charges be taxable?
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