Delivery Charges Subject to Florida Sales Tax When Combined with Set-Up Fees.

Although delivery charges are generally exempt from tax when optional and separately-stated, Florida has indicated that they are taxable when combined with taxable installation charges (such as set-up fees) and reflected as a single amount on the invoice (TAA, No. 05A-016, Florida Department of Revenue, March 29, 2005).

Posted on January 10, 2006