Freight insurance fees that a supplier charged to customers in connection with goods sold are included in gross receipts subject to Massachusetts sales tax. The supplier uses the proceeds from the freight insurance charges to pay for goods that are damaged or lost during shipment to customers. A freight insurance charge is not an excludable transportation charge because it is not a charge for preparing or moving goods from the vendor to the customer. As a result, it is subject to Massachusetts sales tax when associated with a taxable purchase. (LetterRuling 13-4, Massachusetts Department of Revenue, March 27, 2013)