The Alabama Tax Tribunal ruled that freight charges paid by the seller but passed through on an invoice to the customer are not subject to sales tax. Alabama law exempts shipping and freight charges “paid by the purchaser” from sales tax. Chief Tax Tribunal Judge Bill Thompson ruled that such charges qualify for the exemption because the purchaser ultimately bears the economic burden of the charges. Mike Kilgo & Associates, Inc. v. Dep’t of Revenue, No. S. 14-1060 (Ala. Tax Tribunal Jan. 13, 2016).