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