In Pennsylvania, shipping charges are taxable if they’re tied to taxable goods.
General Rule
Taxable: Delivery charges are taxable if taxable goods are shipped.
Exempt: Shipping is exempt if all items shipped are exempt.
Handling Charges
Handling or combined “shipping & handling” fees are always taxable.
Best Practices for Compliance
State delivery charges separately on invoices.
Be careful with mixed orders — taxable items make shipping taxable.
Example
Shipping taxable electronics for $700 with $40 delivery → $40 is taxable.
Shipping exempt food products for $700 with $40 delivery → $40 is exempt.
Stay Compliant with Kintsugi
Pennsylvania ties shipping directly to the taxability of goods sold. Kintsugi Intelligence ensures correct calculation automatically.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.