Is shipping taxable in New York?
Quick answer
Yes. Delivery charges are part of the taxable sales price in New York, so you charge tax on shipping whenever the item being shipped is taxable.
Shipping and delivery are taxable when the item shipped is taxable, even if separately stated.
Rule summary
How New York 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 York State Department of Taxation and Finance · 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 York State Department of Taxation and Finance or a tax professional before relying on it for filing.
Combined rates in New York
What a taxable purchase actually costs in New York.
Frequently asked
Answers pulled from the same rule set.
- Is shipping taxable in New York?
- Yes. Delivery charges are part of the taxable sales price in New York, 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 York?
- 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 York guides
Other New York rules that change the total.