A commercial printing company was liable for Indiana sales and use tax on postage charges for delivering printed materials because postage charges are taxable delivery charges. The company charged customers for actual postage costs without any markup, separately stating the charges on invoices. Taxable gross retail income includes delivery charges, including postage fees. As a result, the company was liable for Indiana sales and use tax on the postage charges. The Department took the position that since the postage charges were provided as part of their completed product, they were considered part of the gross retail income subject to tax. (Letter of Findings No. 04-20120527, Indiana Department of Revenue, March 27, 2013)