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