The Colorado Department of Revenue concluded that Colorado sales tax must be paid on mandatory delivery charges levied on mail order purchases from companies doing business in Colorado. The Colorado Supreme Court ruled that non-manufacturing services associated with the sale of goods are not subject to tax if they are “separable” from the sale of the goods. One way to determine whether a service is separable is whether the purchaser has the option to decline the service and/or arrange other means of obtaining the service. Thus, unless a customer has a choice in arranging for their own delivery charges, the charges are subject to tax. (Tax Day, May 19, 2005)