Under Tennessee law, “sales price” specifically includes delivery charges in the sales price of a transaction. When a seller adds delivery charges (e.g., shipping, freight, postage, handling, etc.) to an invoice, these charges are taxable if the transaction is taxable or exempt if the transaction is exempt.
Are shipping charges taxable for sales tax purposes?
- What services are subject to sales and use tax in Tennessee?
- What is a "single article," and how is sales tax on a single article calculated?
- If an out-of-state customer purchases product from a business and hires a delivery company to take possession of the product at the business’ location and deliver the product to the customer, is the transaction subject to sales tax?
- When an item is purchased and the customer provides a coupon to the seller, is sales tax based on the item price before or after the coupon is applied?
- What is remotely accessed software?