Is it taxable?
Is shipping taxable?
Sometimes. Whether the delivery line on your receipt gets taxed depends on the state: two dozen tax it whenever the item is taxable, about twenty spare it when it's listed on its own, and five have no state sales tax to charge. Here is every state's rule, with the state's own guidance behind each row.
The three rules that decide it
- Its own line, or lumped in?
- Many states only leave shipping untaxed when the receipt shows it as its own line. The moment a seller rolls delivery into the item price — or bills one combined "shipping & handling" amount — most of those states tax the whole charge. The table notes which side each state falls on.
- Shipping on something tax-free
- When the item itself is exempt — groceries in most states, clothing in a few — the delivery charge usually follows the item: exempt goods, exempt shipping. Mixed orders get messier; states that tax shipping typically tax the share of the charge that belongs to the taxable items.
- Handling is not shipping
- Several states treat the two differently: pure transportation can ride tax-free while a handling, packing, or processing fee is taxable — and a single combined "shipping & handling" line is usually taxed in full in those states. Where the distinction matters, the state's row says so.
Worth knowing before the table
- In 24 states the shipping line is taxed whenever the item is — putting it on its own line changes nothing. New York, Texas, Pennsylvania, and Ohio all work this way.
- In 21 states the receipt decides. Utah, Virginia, and Maryland leave a separately-stated shipping line untaxed — but lump it into one "shipping & handling" charge and the whole line gets taxed.
- Handling is the classic trap: several states that spare shipping still tax handling, and a combined S&H line inherits the worse treatment.
- Shipping usually follows the item: deliver something exempt — groceries in most states, clothing in a few — and the delivery charge is typically exempt with it.
- The map keeps moving: Michigan (2023), Kansas (2023), and Missouri (2017) stopped taxing the separately-stated line, Louisiana started taxing shipping on January 1, 2025, and Colorado layers a flat 31-cent retail delivery fee on top of its rules.
Shipping tax, state by state
50 states checked: 24 tax it · 5 don't · 21 depend on the receipt
| State | Tax status | Source |
|---|---|---|
| Alabama Seller delivers in its own truck: taxed. Common carrier or USPS, billed as its own line: not taxed. | Depends | Alabama Department of Revenue, "Are freight charges taxable?" |
| Alaska No state sales tax. More than 100 cities and boroughs levy their own local sales taxes, each with its own delivery rules. | Exempt | Alaska Remote Seller Sales Tax Commission, Seller FAQs |
| Arizona A charge that is only delivery, listed on its own, stays out of the taxable price. Add handling — or bill one "S&H" line — and the whole fee is taxed. | Depends | Arizona Department of Revenue, Ruling LR13-003 |
| Arkansas Freight the seller bills rides with the item — taxable on taxable goods. Only freight billed to you directly by the carrier escapes. | Taxable | Arkansas DFA, Sales and Use Tax FAQs |
| California Not taxed when it's a separate line, shipped by common carrier, and no more than the actual delivery cost. Handling is always taxable — so "shipping & handling" is at least part-taxable. | Depends | California CDTFA, Publication 100 |
| Colorado Not taxed when separately stated and avoidable (free pickup offered). Every delivery by motor vehicle with a taxable item also carries the flat 31-cent retail delivery fee. | Depends | Colorado Department of Revenue, Sales & Use Tax FAQ |
| Connecticut Part of the taxable price since 1993, its own line or not. Shipping on exempt items is exempt. | Taxable | Connecticut General Assembly, OLR Report 2012-R-0413 |
| Delaware No state or local sales tax at all. | Exempt | Delaware Division of Revenue, Doing Business in Delaware |
| Florida Not taxed only when the charge is its own line and you could have avoided it — say, by picking the order up. Mandatory delivery is taxed even listed separately. | Depends | Florida Department of Revenue, Rule 12A-1.045, F.A.C. |
| Georgia Delivery, freight, and shipping-and-handling are part of the sales price — taxed with the item, separately stated or not. | Taxable | Georgia Department of Revenue, "What is Subject to Sales and Use Tax?" |
| Hawaii No sales tax — instead the general excise tax applies to the seller's total receipts, shipping line included, and sellers pass it on. Goods shipped straight out of state are exempt. | Taxable | Hawaii Department of Taxation, Tax Facts 37-1 |
| Idaho Shipping direct to you, listed on its own line: not taxed. Freight the retailer paid to stock the item is taxable even if itemized. | Depends | Idaho State Tax Commission, Sales and Use Tax Basics Guide |
| Illinois Not taxed when it's its own line and you had a real way around it — free pickup, say. No pickup option means the delivery is inseparable from the sale, and the charge is taxed. | Depends | Illinois Department of Revenue, "Are shipping and handling charges taxable?" |
| Indiana Taxable with the item whether or not it's separately stated. Two outs: separately stated USPS postage, and delivery billed by an outside carrier. | Taxable | Indiana Department of Revenue, Sales Tax Information Bulletin #92 |
| Iowa Delivery to you is tax-free when the charge is its own line; fold it into the price and it's taxed. Freight-in is always taxable. | Depends | Iowa Department of Revenue, Sales & Use Tax Guide |
| Kansas Since July 1, 2023, delivery and handling charges on their own line aren't taxed; unseparated, they're part of the taxable price. | Depends | Kansas Department of Revenue, Pub. KS-1510 |
| Kentucky Part of the sales price since July 2004 — if the item is taxed, the delivery is too, own line or not. | Taxable | Kentucky Department of Revenue, Sales Tax Facts (April 2004) |
| Louisiana Taxable since January 1, 2025, itemized or not — the 2024 reform pulled seller-billed transportation into the sales price. A carrier you hire and pay directly still escapes. | Taxable | Louisiana Department of Revenue, "Are shipping, delivery, and freight charges taxable?" |
| Maine Tax-free only if all three hold: shipped direct to you, the charge stated separately, and sent by common carrier or mail. The store's own truck is always taxed. | Depends | Maine Revenue Services, Instructional Bulletin No. 39 |
| Maryland A separate delivery line isn't taxed — but combine it with handling and the whole "S&H" line is. | Depends | Comptroller of Maryland, Business Tax Tip #8 |
| Massachusetts Transportation charges stated separately, for delivery after the sale, sit outside the taxable price. | Depends | Massachusetts DOR, Directive 04-5: Transportation Charges |
| Michigan Since April 26, 2023: a delivery charge on its own line (with honest books behind it) isn't taxed; rolled into the price, it is. | Depends | Michigan Department of Treasury, Delivery and Installation Charges |
| Minnesota Part of the sales price even when separately stated. Shipping on exempt goods — food, clothing — isn't taxed. | Taxable | Minnesota Department of Revenue, Delivery Charges guide |
| Mississippi Gross proceeds include shipping, handling, and delivery — taxed whenever the sale is. | Taxable | Mississippi Department of Revenue, Business Tax FAQ |
| Missouri Usual-and-customary delivery on its own line has been exempt since August 28, 2017; lumped-in delivery is still taxed. | Depends | Missouri Department of Revenue, Letter Ruling LR 8244 |
| Montana No general sales tax. | Exempt | Montana Department of Revenue, Sales Tax Guidance |
| Nebraska Taxable whenever the sale is and the charge is paid to the retailer — separate line or not. Only separately stated USPS postage on direct mail escapes. | Taxable | Nebraska Department of Revenue, Information Guide 6-507 |
| Nevada Pure transportation, shipping, or postage on its own line: not taxed. Handling, crating, packing — or one combined "S&H" line — taxed. | Depends | Nevada Department of Taxation, Tax Bulletin SUT 15-0002 |
| New Hampshire No general sales tax on goods. | Exempt | New Hampshire DRA, "Does New Hampshire have a sales tax?" |
| New Jersey Taxed when the item is taxable; delivery of exempt items (clothing, notably) is exempt. Unallocated mixed-order shipping is taxed in full. | Taxable | New Jersey Division of Taxation, S&U-4 Sales Tax Guide |
| New Mexico Gross receipts tax, not a sales tax: the seller's whole take — delivery line included — is taxed, and sellers pass it along. | Taxable | New Mexico Taxation and Revenue, Gross Receipts Tax Overview |
| New York Taxed whenever the item is — its own line doesn't help. Shipping on an exempt item is exempt; arrange your own carrier and it's outside the sale. | Taxable | New York State Tax Department, Tax Bulletin ST-838 |
| North Carolina All freight, shipping, handling, and postage connected to a taxable sale are taxed, billed separately or not. | Taxable | N.C. Department of Revenue, Sales and Use Tax Bulletins |
| North Dakota Turns on when ownership passes: title at your door means taxed freight; title at the origin plus a common carrier means not. | Depends | N.D. Office of State Tax Commissioner, Freight & Delivery guideline |
| Ohio Part of the price since 2003, separate line or not. Only a charge you pay an independent delivery company escapes. | Taxable | Ohio Department of Taxation, Rule 5703-9-52 |
| Oklahoma A separate line covering just the cost of getting the item to you: not taxed. Delivery folded into the price: taxed. | Depends | Oklahoma Tax Commission, OAC 710:65-19-70 |
| Oregon No general sales tax. | Exempt | Oregon Department of Revenue, Sales Tax in Oregon |
| Pennsylvania Taxable on taxable goods even as its own line; delivery of exempt goods (clothing, groceries) isn't taxed. Delivery billed by someone other than the seller escapes. | Taxable | Pennsylvania Department of Revenue, 61 Pa. Code § 54.1 |
| Rhode Island In the sales price and taxed with the item; exempt item, exempt delivery. Only separately stated direct-mail delivery is carved out. | Taxable | R.I. Division of Taxation, 280-RICR-20-70-15 |
| South Carolina Default is taxed — gross proceeds include transportation. FOB-origin sales shipped by common carrier, billed separately, escape. | Depends | South Carolina Department of Revenue, Revenue Ruling #19-9 |
| South Dakota Delivery and handling are taxed with the product, same invoice or separate. Exempt product, exempt delivery. | Taxable | South Dakota DOR, Shipping and Transportation tax fact |
| Tennessee In the sales price since 2008, itemized or not. Third-party delivery billed straight to you isn't part of the sale. | Taxable | Tennessee Department of Revenue, Notice #07-20 |
| Texas Shipping, handling, and delivery follow the item — taxable item, taxable charge, even on its own line. | Taxable | Texas Comptroller, Sales and Use Tax FAQ |
| Utah Delivery charges stated separately aren't part of the taxable price; unseparated, they are. | Depends | Utah State Tax Commission, Publication 25 |
| Vermont If the item is taxable, tax is due on its delivery and freight too; exempt item, exempt delivery. | Taxable | Vermont Department of Taxes, Sales and Use Tax FAQ |
| Virginia Separately stated shipping: not taxed. Handling: taxed. One combined "shipping & handling" line: all taxed. | Depends | Virginia Tax, 23VAC10-210-6000 |
| Washington Part of the selling price whether or not itemized. Delivery tied to exempt goods (most groceries) isn't taxed. | Taxable | Washington Department of Revenue, WAC 458-20-110 |
| West Virginia Sales price includes delivery charges — transportation, shipping, postage, handling — with no separate-statement escape. | Taxable | W. Va. Code § 11-15B-2 (sales price definition) |
| Wisconsin The retailer's total charge including delivery is taxed, whatever the delivery method. Pay an independent carrier yourself and it's outside the sale. | Taxable | Wisconsin Department of Revenue, "What Is Taxable" FAQ |
| Wyoming The statute folds delivery charges into the sales price, but transportation of freight — interstate and intrastate — is an exempt service, so a charge that is genuinely transportation, identifiable on its own, escapes. | Depends | Wyoming Department of Revenue, Sales/Use Tax Exemptions briefing |
Local sales taxes can differ — city, county, and district rates ride on top of most state rules, and a delivery into a different town can change the total. The linked guidance is the place to check an exact address.
Shipping tax questions, answered
Does putting shipping on its own line make it tax-free?
Only in the states where the receipt decides — about twenty of them. In two dozen others, New York and Texas included, the shipping charge is taxed with the item no matter how it's billed.
Is handling taxed the same as shipping?
Usually worse. California, Virginia, Maryland, and Nevada all tax handling even where plain shipping can ride free — and one combined "shipping & handling" line is generally taxed in full.
If the item is tax-exempt, is the shipping taxed?
Almost never. Nearly every state lets the delivery charge follow the item, so shipping on exempt groceries or clothing is exempt too. Mixed orders get split between the taxable and exempt share — and in many states an unsplit charge is taxed in full.
What's the extra delivery fee on Colorado orders?
Colorado charges a flat retail delivery fee — 31 cents from July 2026 — on every motor-vehicle delivery to a Colorado address that includes at least one taxable item. It's a fee rather than a sales tax, and it applies even when the shipping line itself isn't taxed.
I ordered from a state with no sales tax. Is my shipping tax-free?
Sales tax follows the delivery address, not the seller's. Ship to a Delaware, Montana, New Hampshire, or Oregon address and there's no state sales tax on the item or the shipping; in Alaska, the city or borough may still tax both.
Every row checked by hand against the linked guidance between 2026-08-18 and 2026-08-19. More everyday items on the is-it-taxable index.