Delivery address vs. Ship to address

I am having difficulty in finding Oracle's definition of a delivery address vs. a ship to address in order management.  We have a number of customers where we send the goods to a freight forwarder, who then sends the goods on to the customers final address.
Should the freight forwarder be the "Deliver To" address or the "Ship To" address.  I believe that one of these will determine how sales taxes are calculated.