Delivery charges in and by themselves are classified as a service and ordinarily would not be subject to a sales tax. However, there are instances where delivery charges are an inseparable part of the transaction and consequently would be includable in the taxable base. A simple rule of thumb has been the use of certain terminology such as FOB origin and FOB destination.

You have the property delivered directly to your customer using a common carrier, the U.S. Mail, or an independent contractor Tax does not apply to the delivery charges under these conditions if the charges are clearly stated as a separate entry on the invoice or other bill of sale. If the delivery charges are not stated separately, they are taxable. You sell a refrigerator and have it delivered by an independent contract carrier.

Bridles are usually sent out via Royal Mail Special Delivery in the UK (guaranteed by 1pm next working day, signature required) and International Signed For (Airmail) (signature required) to Europe & other overseas destinations. Small orders (up to £30) of lower value items (rope halters, Urad leathercare products, T-shirts etc) are sent by Royal Mail Signed For (Recorded Delivery) (signature required).

They are exempt if the charges for the transaction are separately stated and not intended by the parties to be included as a part of the sale, and are not mandatory.