In Ohio, shipping charges are taxable when they’re connected to taxable goods.
General Rule
Taxable: Delivery is taxable if taxable items are shipped.
Exempt: Shipping is exempt if all items shipped are exempt.
Handling Charges
Handling and combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
List delivery separately on invoices.
Review mixed orders — if taxable items are included, shipping becomes taxable.
Example
Shipping taxable electronics for $500 with $25 delivery → $25 is taxable.
Shipping exempt groceries for $500 with $25 delivery → $25 is exempt.
Stay Compliant with Kintsugi
Ohio’s rules link shipping taxability to the items being shipped. Kintsugi Intelligence ensures correct 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.