In an Internal Policy Directive, the Michigan Department of Treasury addressed delivery charges for shipments that include both taxable and exempt property. The Department stated that in anticipation of joining the Streamlined Sales Tax Project and becoming a “member state” they would adopt the method in accordance with the Project guidelines. In this method, the taxpayer should allocate the delivery charge based on the percentage of the total sales price of the taxable property compared to the total sales price of all property in the shipment or on the percentage of weight constituted by the taxable property compared to the total weight of all property in the shipment. (Internal Policy Directive 2004-8, Michigan Department of Treasury, December 27, 2004)