Warranties/Maintenance Agreements – are specifically excluded from Equipment Value per the terms of BUS-29; their cost, if provided as a specific charge by the vendor, must be recorded on sub 3, object code 7260. Generally, warranties and maintenance agreement charges are non-taxable.
Freight/Shipping Charges – The same object code for freight and shipping charges should be used as that for the primary equipment itself, whether inventorial or non-inventorial. Generally, freight/shipping charges are non-taxable.