Is shipping taxable in California?
Quick answer
It depends on how you invoice it. In California, separately stated delivery is generally exempt, while bundled shipping-and-handling is taxable.
Actual shipping cost by common carrier is exempt when separately stated; handling is taxable, and a combined charge is taxable in full.
Rule summary
How California treats each category.
| Separately stated shipping | Generally exempt |
|---|---|
| Shipping bundled into item price | Taxable — it becomes part of the sales price |
| Handling charges | Taxable in most states, even where freight is exempt |
| Shipping on an exempt item | Not taxable — delivery follows the taxability of the goods |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the California Department of Tax and Fee Administration or a tax professional before relying on it for filing.
Combined rates in California
What a taxable purchase actually costs in California.
Frequently asked
Answers pulled from the same rule set.
- Is shipping taxable in California?
- It depends on how you invoice it. In California, separately stated delivery is generally exempt, while bundled shipping-and-handling is taxable.
- Should I charge tax on shipping for a mixed order in California?
- On an order containing both taxable and exempt goods, tax the delivery charge in proportion to the taxable share of the order, by price or by weight. Document whichever method you use consistently.
More California guides
Other California rules that change the total.