If a customer separately arranges and pays for delivery of a taxable item by a third party, the seller of the item will only collect sales tax on its charge (see Delivery-only services, below).f the product or service being sold is not taxable, any charge to the customer for shipping or delivery is also not taxable. This also applies when the customer gives the seller a valid resale certificate or other exemption document.
1 Definition: The anode of a device is the terminal where current flows in from outside. The cathode of a device is the terminal where current flows out. This is illustrated in figure 1.  A useful mnemonic is ACID : Anode Current Into Device.
In a galvanic (voltaic) cell, the anode is considered negative and the cathode is considered positive. This seems reasonable as the anode is the source of electrons and cathode is where the electrons flow. However, in an electrolytic cell, the anode is taken to be positive while the cathode is now negative. However, the reaction is still similar, whereby electrons from the anode flow to the positive terminal of the battery, and electrons from the battery flow to the cathode.