The Washington Department of Revenue recently issued a change to WAC 458-20-110 (Rule 110) in regards to treatment of freight and delivery charges to keep in line with implementations of the Streamlined Sales and Use Tax Agreement. The specific language of the change states that freight and delivery costs charged to the buyer are generally part of the selling price and may also not be deducted from the measure of the Business and Occupation Tax. Also specified by the Department is the fact that freight and delivery costs are included in the selling price regardless of whether the charges are separately stated or not. The rule also states that delivery costs incurred after the buyer has taken receipts of the goods are not part of the selling price when the seller is not liable to pay or has not paid the carrier. The buyer must show that it alone is responsible to pay the carrier for the delivery costs to be excluded from the taxable value of the selling price. (WAC 458-20-110 (Rule 110), Washington Department of Revenue, eff. January 30, 2005)