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.
Flow of Current. The anode and cathode are defined by the flow of current. In the general sense, current refers to any movement of electrical charge. However, you should keep in mind the convention that current direction is according to where a positive charge would move, not a negative charge.