§ 54.1. Delivery charges.

 (a)  Effective March 4, 1971, separately stated delivery charges billed by the vendor made in conjunction with a taxable transaction are subject to tax. For example, delivery charges for transit-mixed concrete are subject to tax even if such charges are stated separately from the charge made for the concrete. Similarly, if a vendor effects delivery of a taxable item to a Pennsylvania vendee through the mails, charges by the vendor for the cost of the taxable item and the postage fee are subject to tax, even if these charges are stated separately on the invoice.

 (b)  Delivery charges made in conjunction with nontaxable transactions are not subject to tax. Therefore, delivery charges of items purchased for resale or items excluded from the tax are not subject to tax.

 (c)  Charges for delivery made by someone other than the vendor and billed by someone other than the vendor are not subject to tax.