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