In Georgia, sales tax on shipping and handling depends on how charges are presented:

• Separately Stated Optional Shipping: Exempt from sales tax.

• Included Shipping Charges: Subject to sales tax.

• Handling Charges: Always taxable as part of the item cost.

• Freight-Out: Taxed if not separately stated.

• Non-Taxable Sales: Shipping for exempt items is also exempt.

• Tax-Exempt Entities: Exempt if a valid exemption certificate is provided.

Proper categorization ensures correct tax application on shipping and handling charges, maintaining compliance with Georgia sales tax laws.