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.

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.

According to Rule 810-6-1-.178, if delivery is made in the sellers own vehicle, or in equipment leased by him, the transportation charges are subject to sales or use tax. If delivery is made by common carrier or the U.S. Postal Service, the transportation charges shall not be subject to sales or use tax if billed as a separate item and paid directly or indirectly by the purchaser.

The customer pays the freight charges on orders up to 500 Kg (1100lbs). Orders of 500 Kg (1100lbs) or more are shipped freight prepaid.

Excel offers prepaid freight on all orders over $1000.00. There are some exceptions to this policy, Tv's are paid at 50% of the shipping and all furniture will have the total freight charge added to the invoice.

Every effort is made to ship your order within 3-4 business days after receiving the order (In case of credit card payment method).

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).

Separately stated shipping charges, including postage, are not subject to Virginia sales tax. However, shipping charges that are combined with handling or other fees as a single charge are subject to the tax. Although separately stated shipping charges are exempt, handling charges are subject to the Virginia sales tax. Because the shipping in this transaction was combined with a handling fee as a single charge, the entire amount of charge is taxable.

Certain oversized items, items shipped outside the contiguous United States and items shipped to certain locations within the contiguous U.S.A. may be subject to additional shipping charges. We will contact you regarding any extra shipping charges before your order ships. These charges may differ from those listed on your Order Confirmation email. If you have any questions regarding your individual shipping costs please call us toll free at 888-867-1945.

Delivery is free in local area. All other orders will be shipped UPS ground and quoted on an individual basis. If your item is shipped via UPS and you do not provide the correct shipping address, you will be billed a $10 address correction fee.

No. You get instant access to the download page upon successful payment with your credit card or paypal. You get the book in pdf format immediately. You don't have to wait days or weeks.

The shipping charges will vary depending on what type of golf travel bag you are interested in purchasing. Call customer service at 408.313.3225 for detailed quote.

A quote for freight cannot be disputed. If a Cardholder authorizes the charge, signs a charge slip or authorizes the charge for an online transaction, and the amount charged to the monthly Cardholder Statement of Account differs from the signed receipt or online order then the freight is disputable.

Freight within Sweden is displayed in the shopping cart. For international orders, we will contact you regarding your freight options along with payment instructions.