Connecticut Department of Revenue Services
Return to CT.Gov Home
State of Connecticut Department of Revenue Services
About UsPrograms and ServicesPublicationsFormsContact UsHome
Taxpayer Answer Center
 Frequently Asked Questions 
 
Email DRS
 
 My Mailbox 
  show accessible links  
  Help  
 
 Search by Category View Category Hierarchy
    
  Search Tips 
   
    

   
  Answer ID  
454
  Select a Category  
  Sales and Use Tax
    Sales Subject to Tax

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
 
  Sales tax on shipping charges
  Question
 

Q. Should I charge sales tax on the charge for shipping goods to my customers?

  Answer
 

A.  Shipping and delivery charges (including charges for U.S. postage) made by a retailer to a customer are subject to sales and use taxes when provided in connection with the sales of taxable tangible personal property or services. The tax applies even if the charges are separately stated and applies regardless of whether the shipping or delivery is provided by the seller or by a third party.  No tax is due on shipping and delivery charges in connection with any sale that is not subject to sales or use tax.  Shipping or delivery charges related to sales for resale or sales of exempt items are not taxable.  Likewise, charges for mailing or delivery services are not subject to tax if they are made in connection with the sale of nontaxable services.  

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
 
  Users who viewed this answer have also viewed
 
Back to Search Results
  Back to Search Results  


Home | CT.gov home | Send Feedback

State of Connecticut Disclaimer and Privacy Policy. Copyright © 2002, 2003, 2004 State of Connecticut.