In determining whether the cost of an item exceeds the $2,500 or $5,000 threshold, you must include all additional costs that are on the same invoice with the tangible property—for example, delivery and/or installation fees. However, you are not required to include "additional costs of acquiring or producing" the property that "are not included in the same invoice as the tangible property." The best strategy is to have such additional costs included on a separate invoice. See HERE. under the section "Maximum DeMinimus Amount."
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