Is shipping taxable in New Jersey?
Quick answer
Yes. Delivery charges are part of the taxable sales price in New Jersey, so you charge tax on shipping whenever the item being shipped is taxable.
Delivery charges on taxable sales are taxable; on mixed shipments only the taxable portion is taxed.
Rule summary
How New Jersey 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: New Jersey Division of Taxation · 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 New Jersey Division of Taxation or a tax professional before relying on it for filing.
Combined rates in New Jersey
What a taxable purchase actually costs in New Jersey.
Frequently asked
Answers pulled from the same rule set.
- Is shipping taxable in New Jersey?
- Yes. Delivery charges are part of the taxable sales price in New Jersey, so you charge tax on shipping whenever the item being shipped is taxable.
- Should I charge tax on shipping for a mixed order in New Jersey?
- 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 New Jersey guides
Other New Jersey rules that change the total.