SUT-23 - Sales Price - Shipping Charges

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.      

Reference: Tenn. Code Ann. § 67-6-102(85).

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