A taxpayer that rented modular buildings to customers and delivered the property to the customer’s location was properly assessed Indiana sales tax on its separately-stated delivery charges. While the taxpayer argued that the state provided that certain delivery charges were exempt from sales and use tax, the state indicated that the exemption was not applicable as the property was leased rather than sold to its customers. (Letter of Findings No. 04-0102, Indiana Department of Revenue, September 1, 2005)