In Nebraska, shipping charges are taxable when tied to taxable goods.
General Rule
Taxable: Delivery charges are taxable if taxable items are sold.
Exempt: If only exempt goods are shipped, shipping is exempt.
Handling Charges
Handling or combined “shipping & handling” fees are always taxable.
Best Practices for Compliance
Itemize shipping separately on invoices.
Review mixed orders carefully — taxable items make the shipping taxable.
Example
Shipping taxable appliances for $800 with $50 delivery → $50 is taxable.
Shipping exempt farm equipment for $800 with $50 delivery → $50 is exempt.
Stay Compliant with Kintsugi
Nebraska applies straightforward rules but requires careful handling of mixed shipments. Kintsugi Intelligence ensures proper compliance.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.