About half of states tax freight, unless the entire transaction is non-taxable (for example, if the item is exempt from tax based on resale, the freight would be non-taxable).
Presume your meaning sales tax -
Those are entirely state dependent and state defined....generally if the item involved is taxable, these charges are. (Most laws try to say that simply calling...
Here's the PA code:
http://www.pacode.com/secure/data/061/chapter54/s54.1.html
ยง 54.1. Delivery charges..
(a) Effective March 4, 1971, separately stated delivery charges billed by the vendor made...