West Virginia has issued a notice informing vendors that they must collect consumer sales and service tax on the total cost of delivery services, including postage and handling fees, beginning October 1, 2009. The prior policy held that actual reimbursement for freight charges paid on behalf of customers to common carriers were not subject to tax. This new requirement conforms to the Streamline Sales and Use Tax Agreement, to which West Virginia is a member. The agreement defines delivery charges as charges by the seller of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating, and packing. In addition, the Streamline Act does not allow a deduction for delivery charges in its definition of sales price. (Administrative Notice 2009-20, West Virginia State Tax Department, May 11, 2009)