Indiana has made changes to the taxability of installation and the rules for delivery taxability. Effective March 18, 2004, installation charges are no longer subject to Indiana sales tax. However, for the exemption to apply the installation charges must be separately stated on the invoice, bill of sale or a similar document which is given to the purchaser. Effective January 1, 2004 delivery charges are defined as “charges by the seller for preparation and delivery of the property to a location designated by the purchaser of the property, including transportation, shipping, postage, handling, crating and packing. A transfer of property does not occur until after delivery of the property to the purchaser.” Delivery charges, as defined, will continue to be taxable. (Commissioner’s Directive #23, Indiana Department of Revenue, April 2004; Indiana IC 6-2.5-4-1(e)(2))