A. If you charge the customer a delivery fee and/or a fuel surcharge in connection with a taxable sale, the delivery charge and/or the fuel surcharge is considered part of the sales price, and therefore taxable.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.