ARSD § 64:06:01:70 — Delivery charges

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64:06:01:70. Delivery charges. If a shipment includes
exempt property and taxable property, the seller must allocate the delivery
charge by using:
(1) A percentage based on
the total sales price of the taxable property compared to the total sales price
of all property in the shipment; or
(2) A percentage based on
the total weight of the taxable property compared to the total weight of all
property in the shipment.
The seller must tax the percentage of
the delivery charge allocated to the taxable property but does not have to tax
the percentage allocated to the exempt property.