The following examples illustrate the application of this rule to the exemption:
For example, two articles of clothing are purchased - one for $110.00 and one for $99.00. The seller charges a $5.00 shipping fee. The $99.00 item qualifies for the exemption. Since the $110.00 item exceeds the sales price limit, it is taxable. The total sales price of the two items, without taking into account the shipping fee, is $209.00. 53 percent of that amount represents taxable items; therefore, 53 percent of the shipping fee ($2.65) is taxable.
Ga. Comp. R. & Regs. R. 560-12-2-.110
O.C.G.A. §§ 48-2-12, 48-8-2, 48-8-3(75) and (82).