Earlier today I went to buy a wheel for my Mom's car after she went "curbing". Took a while to find one, and when I did, it was about a 30mi drive. I get there, tell the guy what I need, and he told me $35.. which seemed reasonable, especially considering I didn't have to pull it. He rings me up, and get this, I was charged $4 for the wheel, $.28 Tax, and the balance was "shipping and handling"... lol. I was standing right at the counter. I'm assuming shipping charges are not taxed. I've always thought junkyards would be a place to own that would be a nightmare for the IRS to audit.