Charges for freight, transportation, and / or delivery are taxable if they are not separately stated from the sell of tangible personal property. However, these same charges can be exempt. To be exempt they must be separately stated and the sells contract must clearly show that the buyer gains title to the property before it is shipped. Charges for freight, transportation, and / or delivery not associated to the sell of tangible personal property are considered to be a service charge and are not taxable. (Nevada Regulation, NAC 372.101)