Use the following information to determine total taxable sales.

The following items were sold:

• Taxable widgets of $105,000
• Non-taxable widgets of $30,000
• Shipping charges of $5,000
• Handling charges of $8,000
• Installation/labor charges of $43,000
• Sales to purchasers in Texas $18,000
• Sales to purchasers with valid resale certificates $22,000

Additional Information:

• Shipping charges are separately stated at cost on the invoices.
• Handling charges are subject to sales tax.
• You have looked at the industry guides and determined that installation and labor charges are non-taxable

Calculate the total taxable sales to be reported on the sales tax return: