Steps to reproduce:

1. Log in to storefront.
2. Add product to cart.
3. Go to checkout.
4. Being on select Shipping method page, select Free shipping method (0.00)
5. Go to Payment and Summary.
6. Verify Free shipping tax calculation in summary section.

Actual result:

See attached screenshot.

Shipping tax calculation is presented in summary section for free shipping method (0.00)

Expected result:

Shipping tax is not presented in summary section for free shipping method (0.00).

Note:
Defining VAT category shouldn't be possible for free shipping method in backoffice.{}