We sell surfboards to many customers both that reside in Connecticut as well as in other states. Are the shipping charges associated with the cost subject to sales and use tax?

The key factor to consider is whether or not the goods or services provided are taxable tangible property. Since the item in question is a surfboard, it is subject to taxation. When items are subject to sales tax, the shipping and delivery charges (including charges for U.S. postage) are also taxable. This even applies if the charges are separately stated. If the item had not been subject to sales tax, then the shipping and delivery charges would also be exempt from the tax.