Thank you, the answer is:
Texas: Shipping and delivery charges in Texas are taxable if the sale is taxable, and exempt if the sale is exempt. Separately stated delivery charges by a third-party shipper are also exempt.
TX has no state income tax. Why are you asking about this?
Your question is still not clear. What are you trying to do? We answer questions about income tax in the user forum and you seem to be asking if sales tax is "taxable" which does not make sense.
Thank you, the answer is:
Texas: Shipping and delivery charges in Texas are taxable if the sale is taxable, and exempt if the sale is exempt. Separately stated delivery charges by a third-party shipper are also exempt.
Where are you trying to enter anything about shipping charges for a gift card, since there is no state income tax return for TX? Are you trying to enter something about the shipping charges for a gift card on your federal tax return? Please explain what you are trying to do.