In South Carolina, shipping may be exempt if it’s separately stated — otherwise, it’s taxable.
General Rule
Taxable: Delivery is taxable if included in the sales price of taxable goods.
Exempt: Separately stated shipping charges may be exempt.
Handling Charges
Handling and combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
Separate delivery on invoices.
Avoid combining shipping with handling to maintain exemption eligibility.
Example
Selling taxable furniture with $50 “Delivery” separately stated → $50 is exempt.
Same sale with $50 “Shipping & Handling” → $50 is taxable.
Stay Compliant with Kintsugi
South Carolina requires invoices to be carefully structured. Kintsugi Intelligence ensures proper separation of charges 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.