A brick manufacturer’s minimum load charges were exempt from Virginia sales and use tax because they were separately-stated. The manufacturer uses a third party trucking company for deliveries to customers. The trucking company charges on a full load basis no matter how much brick is actually carried. Because of the rising cost of shipping and fuel, the trucking company’s charges were usually higher than the amount of freight. To recover the difference, the manufacturer charges a minimum load charge. The minimum load charges are add-on transportation or delivery charges, not handling charges or other taxable services in connection with a sale (Ruling of Commissioner, P.D. 09-76, Virginia Department of Taxation, May 26, 2009).