Is shipping taxable in Connecticut?
Quick answer
Yes. Delivery charges are part of the taxable sales price in Connecticut, so you charge tax on shipping whenever the item being shipped is taxable.
Shipping and delivery charges are taxable when the underlying sale is taxable, even when separately stated.
Rule summary
How Connecticut treats each category.
| Separately stated shipping | Taxable |
|---|---|
| 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 |
Source: Connecticut Department of Revenue Services · rates as published for 2026
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 Connecticut Department of Revenue Services or a tax professional before relying on it for filing.
Combined rates in Connecticut
What a taxable purchase actually costs in Connecticut.
Frequently asked
Answers pulled from the same rule set.
- Is shipping taxable in Connecticut?
- Yes. Delivery charges are part of the taxable sales price in Connecticut, so you charge tax on shipping whenever the item being shipped is taxable.
- Should I charge tax on shipping for a mixed order in Connecticut?
- 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 Connecticut guides
Other Connecticut rules that change the total.