Washington has amended its sales and use tax rule on delivery charges, which states that the measure of the tax is the “selling price”, including all delivery charges such as transportation, shipping, postage, handling, crating, and packing. Effective July 21, 2008, when a sale consists of both taxable and nontaxable personal property, retail sales tax will only apply to the delivery charges associated with the taxable portion of the sale. No tax is due on the delivery charges allocated to the nontaxable personal property. (WAC 458-20-110, Washington Department of Revenue, effective July 21, 2008).