Are shipping mailing charges taxable nys

In New York State (NYS), shipping and mailing charges are generally considered taxable, but there are some exceptions and nuances to consider.

Sales Tax on Shipping and Mailing Charges:

In NYS, shipping and mailing charges are subject to sales tax, unless they are specifically exempt. The New York State Department of Taxation and Finance (DTF) considers shipping and mailing charges as part of the sales price of the goods being shipped, and therefore, they are taxable.

Exceptions:

There are a few exceptions to the rule:

  1. Shipping and handling fees: If you charge a separate fee for shipping and handling, and that fee is not directly related to the cost of shipping, it may be exempt from sales tax.
  2. Shipping costs for out-of-state sales: If you sell goods to customers outside of NYS, the shipping costs are generally not subject to NYS sales tax.
  3. Shipping costs for exempt items: If you sell items that are exempt from sales tax, such as prescription medications or certain medical devices, the shipping costs for those items may also be exempt.

How to Report Shipping and Mailing Charges:

To report shipping and mailing charges on your NYS sales tax return, you should include them as part of the sales price of the goods being shipped. You can do this by:

  1. Accurately tracking and recording shipping costs: Keep accurate records of your shipping costs, including the cost of postage, packaging, and any other related expenses.
  2. Including shipping costs in your sales price: When calculating your sales tax liability, include the shipping costs as part of the sales price of the goods being shipped.
  3. Reporting shipping costs on your sales tax return: On your NYS sales tax return, report the shipping costs as part of the sales price of the goods being shipped.

Additional Resources:

For more information on the taxation of shipping and mailing charges in NYS, you can refer to the following resources:

It's always a good idea to consult with a tax professional or the NYS DTF if you have specific questions or concerns about the taxation of shipping and mailing charges in your business.