Is shipping taxable in Minnesota?
Quick answer
Yes. Delivery charges are part of the taxable sales price in Minnesota, so you charge tax on shipping whenever the item being shipped is taxable.
Delivery charges on taxable items are taxable, even when separately stated.
Rule summary
How Minnesota 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: Minnesota Department of Revenue · 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 Minnesota Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Minnesota
What a taxable purchase actually costs in Minnesota.
Frequently asked
Answers pulled from the same rule set.
- Is shipping taxable in Minnesota?
- Yes. Delivery charges are part of the taxable sales price in Minnesota, so you charge tax on shipping whenever the item being shipped is taxable.
- Should I charge tax on shipping for a mixed order in Minnesota?
- 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 Minnesota guides
Other Minnesota rules that change the total.