Utah taxes shipping charges when they’re tied to taxable goods.
General Rule
- Taxable: Delivery is taxable if taxable goods are included in the sale. 
 
- Exempt: If all goods shipped are exempt, shipping is exempt as well. 
 
Handling Charges
Handling and combined “shipping & handling” charges are always taxable.
 
Best Practices for Compliance
- Separate delivery clearly on invoices. 
 
- Review mixed orders carefully, as taxable goods make the shipping taxable. 
 
Example
- Shipping taxable appliances for $800 with $50 delivery → $50 is taxable. 
 
- Shipping exempt groceries with $50 delivery → $50 is exempt. 
 
Stay Compliant with Kintsugi
Utah’s rules directly follow the taxability of goods sold. Kintsugi Intelligence automates this to avoid errors.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.
