Are lump sum charges for shipping and handling taxable?
Yes, when a vendor lumps the charges for shipping and handling into one line item, the charges for shipping and handling are taxable. However, if the shipping and handling charges pertain to a purchase which is not subject to the sales or use tax, the shipping and handling charges are exempt as well. For additional information of how to apply sales or use tax to delivery-related charges in the State of California, please see the State Board of Equalization link: http://www.boe.ca.gov/pdf/pub100.