Florida Sales Tax On Shipping Delivery And Handling Charges

Shipping feels like the "invisible item" on the invoice. Customers see a box on the porch, you see a carrier bill, and then sales tax gets stuck in the middle.

If you sell taxable products into Florida, Florida sales tax shipping rules can change what you collect, even when the product price is right. The big issue is simple: Florida often treats delivery, shipping, and handling as part of the taxable sale.

Below is a practical way to decide when to tax shipping, how to split mixed carts, and what to document so your returns match your records.

Florida sales tax applies to the "sales price" of taxable tangible personal property. In plain English, that means Florida may tax more than the item itself, including charges that are part of getting the item to the buyer.

The Florida Department of Revenue (DOR) explains the main test in its guidance on whether delivery charges are subject to sales tax. Delivery charges are generally taxable when they're connected to a taxable sale, unless you meet both of these conditions:

• You separately state the delivery charge on the invoice.
• The customer can avoid the charge through their own choice (for example, they can pick up the item, or they can arrange shipping themselves).

That "avoidable by the customer" part is where many invoices go wrong. A line item that says "Shipping" does not automatically make it non-taxable. If shipping is required for that sale, Florida usually treats it as part of the taxable selling price.

Also, the taxability of shipping usually follows the taxability of what you're selling. If the underlying item is exempt, the delivery charge tied only to that exempt item is generally not taxed. Mixed orders need extra care (more on that below).

Use these rules to keep your invoicing consistent across Shopify, POS sales, and manual invoices.

A delivery, shipping, or handling charge is more likely non-taxable only when all three are true:

• Separately stated : its own line item (not rolled into product price).
• Customer choice : the buyer can pick up or arrange their own carrier.
• Documentation exists : your checkout flow, invoice terms, and records support that it was optional.

If any piece is missing, treat the charge as taxable when it relates to taxable products.

Florida has also issued written guidance in technical advisements that sellers often reference for freight billing setups. One example is TAA 14A-009 on shipping and handling fees. Use it as support only when your facts match, because Florida cares about what actually happened, not just what your invoice says.

Here's a quick comparison using a 6.50% combined rate (6% state plus a 0.50% local surtax, as an example). Always use the destination address rate for the real calculation.

Takeaway: the label doesn't control the tax result . Florida focuses on whether the charge is part of the sale and whether the customer could avoid it.

• Taxable product shipped (mandatory shipping) : You sell a $50 taxable item and charge $10 shipping. Shipping is required. Tax base is $60. At 7.50% (example county rate), tax is $4.50.
• Exempt product shipped : You sell a Florida-exempt item for $50 and charge $10 shipping tied only to that item. Tax is generally $0.00.
• Expedited delivery surcharge : You charge $8 for "2-day shipping" and the customer has no pickup option. If the underlying goods are taxable, that $8 is typically taxable too.

Online checkout is where shipping gets messy, because carts mix taxable and non-taxable items, discounts change the math, and Florida's local surtax depends on delivery location.

If one order includes taxable and exempt items, don't guess. A common method is to allocate shipping in a reasonable way, often by sales price.

Example (allocation by item price):

• Taxable item: $80
• Exempt item: $20
• Shipping charged: $10
• Total merchandise: $100

Taxable share of shipping = $10 × ($80 ÷ $100) = $8 taxable shipping.
At 6.50%, tax on shipping portion = $8 × 0.065 = $0.52.
You also tax the $80 taxable item: $80 × 0.065 = $5.20.
Total tax = $5.72.

Keep your method consistent, and keep a note in your workpapers about how you allocate.

If you advertise free shipping but build the shipping cost into the item price, Florida still taxes the full sales price of the taxable product. In other words, hiding shipping inside the price doesn't remove tax.

Also watch marketplace and fulfillment setups. Even when a platform shows "shipping," your tax result depends on who the seller of record is, how the charge is presented, and whether the customer had a real choice.

For shipped goods, Florida is generally destination-based for local surtax. That means the county discretionary surtax is tied to the delivery address, not your business address.

So the rate can change across Florida, even on the same day, even for the same product. This is why rate tables alone aren't enough for e-commerce. Your system must calculate by ship-to location.

If you need a clean configuration approach, this practical guide on Fort Myers POS setup for sales tax on shipping and delivery helps you test rates and tax mapping in Square, Clover, and Shopify.

Florida DOR also confirms that online sales of taxable goods delivered to Florida are subject to tax in its FAQ on internet sales delivered to Florida customers.

Most problems come from process gaps, not bad intent:

• Relying on invoice labels ("freight," "postage," "handling") instead of the actual facts.
• Not separately stating charges , then trying to back out shipping later.
• Missing carrier support , such as carrier invoices, tracking, bills of lading, and proof of delivery address.
• Taxing all shipping on mixed carts , or not taxing any shipping at all.
• Using the wrong surtax , because the system used origin instead of destination.

To correct over-collection, refund the customer the tax you collected in error (when practical), then reflect the adjustment in your reporting. To correct under-collection, you can bill the customer (if your terms allow) or pay the tax due and treat it as an expense. When prior returns are wrong, an amended return may be needed. Your exact fix depends on timing and volume.

If you sell a mix of services and products, also confirm your "what's taxable" map, because it affects how you treat delivery fees. This related overview can help: sourcing sales tax based on job or delivery location.

Shipping charges can be taxable in Florida even when they look "separate" on an invoice. The cleanest approach is consistent rules: tax shipping tied to taxable goods unless it's separately stated and truly optional, allocate shipping on mixed carts, and calculate surtax by delivery address. When your records match those decisions, Florida sales tax shipping becomes routine instead of stressful.