Is the shipping charge taxed too?
Your subtotal, the delivery fee, and your state's rule — the calculator does the rest, including the mixed-cart proration.
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Some states tax the delivery fee on your order. Others don't — and the answer can hinge on a single invoice line. Enter your numbers to see your total under each rule.
Your subtotal, the delivery fee, and your state's rule — the calculator does the rest, including the mixed-cart proration.
Whether a delivery fee gets taxed has nothing to do with the carrier and everything to do with the state — plus how the seller wrote the invoice. The breakdown above mirrors a real receipt: items, the shipping line with its tax status, the taxable base the rate actually touches, and the final total.
WA-style (always taxed): (120 + 12) × 0.08 = $10.56 tax → $142.56 total.
CA-style (separate line): 120 × 0.08 = $9.60 tax → $141.60 total.
Mixed cart, 60% taxable: (120 + 12 × 0.60) × 0.08 = $10.18 tax → $142.18 total. Same order, three answers — $0.96 apart. The invoice line, not the tax rate, decides.
For the full walkthrough — the two state groups, the “separately stated” rule, proration, and destination sourcing — see the guide How to calculate sales tax on shipping.
It depends on the state. Roughly two groups: states like Washington, Texas, and New York treat delivery as part of the selling price and tax it regardless of how the invoice is laid out; states like California, Colorado, and Florida let the shipping charge skip the tax when it is separately stated. When in doubt, the invoice layout is the first thing to check — and the calculator above runs both versions side by side.
The delivery charge appears as its own line on the invoice or receipt, distinct from the item prices. Some states add conditions: the charge must be optional (the buyer could pick up instead) and reflect the real delivery cost. A combined “shipping and handling” line often counts as part of the sale price instead — and in California, the handling portion is taxed even when the pure shipping cost is excluded.
A $0 shipping line adds nothing to the tax. But when “free shipping” is baked into higher item prices, that embedded cost is taxed as part of the price — the tax doesn't vanish, it just moves to a different line.
Not everywhere. Many states treat a combined “shipping and handling” charge as part of the taxable sale price. California-style rules exclude only the actual delivery cost and still tax the handling portion.
Generally no where food is exempt: the delivery charge follows the items it carries. An all-exempt food order means an exempt delivery fee; a mixed basket of groceries and taxable goods gets the delivery charge prorated between the two.
Most states use destination sourcing: the buyer's ship-to location decides the rate and the shipping rule, not the seller's location. A few states source in-state sales to the seller's location instead, so the same order can be taxed two different ways at the two ends of the trip.
Collecting the right tax is the seller's responsibility: states that require the tax hold the seller liable for the correct amount even when it wasn't collected. If you buy for business use in a state that taxes delivery, the use-tax line on the return is the backstop.
The shipping rules above are about physical goods. Digital goods and services follow their own state-by-state patchwork — some states tax them like goods, some don't tax them at all — so check your state's revenue guidance for those.