Is Shipping Taxed?
Most likely no but depends on the final destination of the product. For example, in the USA shipping is taxed in about half the States as long as the shipping charge is separate from the sale (see table below).
| State | Shipping Taxed? | Source |
| Alabama | Not subject to sales tax if the shipping charges are listed separately on the invoice. | Admin Code 810-6-1-.178 |
| Alaska | No sales tax. | N/A |
| Arizona | Not subject to sales tax. Handling charges are taxed. If shipping and handling, the entirety is taxed. | Admin Code § R15-5-133 |
| Arkansas |
Subject to sales tax. |
GR-18 |
| California | Not subject to sales tax if the shipping charges are listed separately on the invoice. |
Publication 100 (Shipping and Delivery Charges), Article 12 Regulation 1628 |
| Colorado | Not subject to sales tax if the shipping charges are listed separately on the invoice. | Colorado Sales Tax Guide (Page 10) |
| Connecticut | Subject to sales tax. | Page 13 of IP-2018(5) |
| Delaware | No sales tax. | N/A |
| Florida | Not subject to sales tax if the shipping charges are listed separately on the invoice. | Sales Tax Rules 12A-1.045, FAQ from FL Dept. of Revenue |
| Georgia | Subject to sales tax. | § 48-8-2(34)(A)(iv) |
| Hawaii | Subject to sales tax. | § 237-3 |
| Idaho | Not subject to sales tax if the shipping charges are listed separately on the invoice. | tax.idaho.gov (Retailers), § 63-3613(b)(7) |
| Illinois | Subject to sales tax. | Nancy Kean vs Wal Mart Stores Inc., § 130.415(b)(1)(D)(ii) |
| Indiana | Subject to sales tax. | § 6-2.5-1-5(a)(4) , Commissioner’s Directive #23 (top of Page 2 |
| Iowa | Not subject to sales tax if the shipping charges are listed separately on the invoice. | tax.iowa.gov (Sales and Use Tax Guide) |
| Kansas | Subject to sales tax. | Sales Tax and Compensating Use Tax (Page 15), § 79-3602(ll) . Admin Reg. 92019-46 |
| Kentucky | Not subject to sales tax if the shipping charges are listed separately on the invoice. | Kentucky Sales Tax Facts (Page 2), KRS 139.010(15)(a)(4), KRS 139.210 |
| Louisiana | Not subject to sales tax if the shipping charges are listed separately on the invoice. | RS 47:301(3)(a), Revenue Ruling No. 01- 007 |
| Maine | Not subject to sales tax if the shipping charges are listed separately on the invoice. |
Title 36, § 1752(14), Business Guide to Sales, Use, and Service Provider Tax |
| Maryland | Not subject to sales tax if the shipping charges are listed separately on the invoice. | |
| Massachusetts | Not subject to sales tax if the shipping charges are listed separately on the invoice. | |
| Michigan | Subject to sales tax. | § 205.51(1)(d), Dept. of Treasury (Sales and Use Tax FAQs) |
| Minnesota | Subject to sales tax. | § 297A.61(7)(a), Sales Tax Fact Sheet 155 |
| Mississippi | Subject to sales tax. | Dept. of Revenue FAQs, Mississippi State Tax Commission Part IV Sales and Use Tax (Pages 16-17) |
| Missouri | Not subject to sales tax if the shipping charges are listed separately on the invoice. | Senate Bill No. 16 |
| Montana | No sales tax. |
N/A |
| Nebraska | Subject to sales tax. | § 77-2701.35, Nebraska Sales and Use Tax Guide on Delivery Charges, Nebraska Sales and Use Tax FAQs |
| Nevada | Not subject to sales tax if the shipping charges are listed separately on the invoice. | NAC 372.101, NRS 360B.480, NRS 360B.290(2), Tax Bulletin SUT 15-0002 |
| New Hampshire | No sales tax. | N/A |
| New Jersey | Subject to sales tax. | Publication ANJ-10, Notice: Sales and Use Tax Rate Change, Bulletin S&U-4, § 54:32B-2(oo)(1), Admin. Code § 18:24-27.2 |
| New Mexico | Subject to sales tax if the Seller is making the payment to the carrier. In other words, shipping is almost always taxable. | § 3.2.1.15 (Page 53) |
| New York | Subject to sales tax except for grocery food | § 1101(a)(b)(3), § 1115(n)(3) |
| North Carolina | Subject to sales tax. | § 105-164.3(203), Sales and Use Tax Bulletins (Page 83), North Carolina Dept. of Revenue FAQs |
| North Dakota | Subject to sales tax. | § 57-39.2-01(7), § 81-04.1-01-10 (Page 6) |
| Ohio | Subject to sales tax. | § 5739.01(H)(1)(a)(iv), § 5703-9-52 |
| Oklahoma | Subject to sales tax. | § 710:65-19-70, 68, § 1352(12.a) |
| Oregon | No sales tax. | N/A |
| Pennsylvania | Subject to sales tax. | |
| Rhode Island | Subject to sales tax. | |
| South Carolina | Subject to sales tax. | § 117-310, Dept. of Revenue (FAQs) |
| South Dakota | Subject to sales tax. | Rule 64:06:02:34, South Dakota Dept. of Revenue (Publication) |
| Tennessee | Subject to sales tax. | § 67-6-102 , 1997 Letter Ruling #97-22, Dept. of Revenue FAQs, |
| Texas | Subject to sales tax. | Sec. 151.007, Texas Comptroller FAQs |
| Utah | Not subject to sales tax if the shipping charges are listed separately on the invoice. | § 59-12-102(103)(c)(ii), Tax Commission FAQs |
| Vermont | Subject to sales tax. | § 9701(4)(A), Dept. of Taxes FAQs |
| Virginia | Not subject to sales tax if the shipping charges are listed separately on the invoice. | |
| Washington | Subject to sales tax. | § 82.08.807, WAC 458-20-110(3) |
| West Virginia | Subject to sales tax. | § 11-15B-2(49)(A)(iv), § 110-15-89 (Page 142) |
| Wisconsin | Subject to sales tax. | § 77.51(15b)(b)4, Dept. of Revenue FAQs |
| Wyoming | Not subject to sales tax if the shipping charges are listed separately on the invoice. | § 39-15-105(a)(ii)(A), Dept. of Revenue (Freight and Transportation Charges) |