In West Virginia, shipping charges are taxable if they’re tied to taxable sales.
General Rule
Taxable: Delivery charges are taxable with taxable goods.
Exempt: If all items are exempt, shipping is exempt too.
Handling Charges
Handling and combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
List delivery separately on invoices.
Be cautious with mixed orders — taxable items make shipping taxable.
Example
Shipping taxable electronics with $40 delivery → $40 is taxable.
Shipping exempt medical supplies with $40 delivery → $40 is exempt.
Stay Compliant with Kintsugi
West Virginia’s rules directly follow product taxability. Kintsugi Intelligence ensures shipping charges are always applied correctly.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.