An Ohio Information Release clarifies the treatment of delivery charges that became part of a sales price effective August 1, 2003. For sales and use tax purposes, these “delivery charges” are specifically included as part of the “price” of a sale and are not a separately enumerated taxable service. Vendors and sellers are required to charge tax on both the amount associated with the property sold and the “delivery charges” as defined in R.C. 5739.01(H)(1)(a)(iv). It is not relevant whether the charge for the property sold is separately-stated on the invoice from the delivery charge or whether the delivery charge is included in the line item price on the invoice for the property. (Sales and Use Tax Information Release ST 2007-02, Ohio Department of Taxation)