Florida sales tax and local discretionary sales surtax may be avoided on certain charges for the delivery, inspection, placement, or removal of packaging or shipping materials of furniture, appliances, or similar items by the seller at the location of the buyer. In order for the charges to be exempt, they must be separately-stated and avoidable at the option of the purchaser. The Tax Information Publication defines “option of the purchaser” to mean that the purchaser has the option to pick up the appliance or furniture from the dealer, have someone pick it up on his/her behalf, or instruct the seller to make the delivery of the appliance or furniture. However, if any charge for the above transaction includes the modification, assembly, or construction of such furniture or appliances, then all of the charges are taxable. The sales price of the appliances and furniture remain subject to sales tax and surtax even when the separate charges for delivery qualify for exemption. (Tax Information Publication, NO. 07A01-09, Florida Department of Revenue)