In North Carolina, shipping charges are taxable if taxable goods are shipped.
General Rule
Taxable: Delivery charges are taxable when connected to taxable sales.
Exempt: Shipping is exempt if only exempt items are shipped.
Handling Charges
Handling or combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
List shipping separately on invoices.
Check mixed orders — shipping is taxable if taxable goods are included.
Example
$400 taxable goods with $25 delivery → $25 is taxable.
$400 exempt groceries with $25 delivery → $25 is exempt.
Stay Compliant with Kintsugi
North Carolina links shipping taxability directly to the items sold. Kintsugi Intelligence ensures correct tax treatment without manual work.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.