Are shipping and handling charges taxable?

In a sale at retail, shipping and handling charges are taxable when:

  • the transportation and delivery charges are not separately identified to the purchaser on the contract or invoice; or
  • the transportation and delivery charges are separately identified to the purchaser on the contract or invoice, but the seller does not offer the purchaser the option to receive the property in any manner except by delivery from the seller (i.e., no pick up option is given).

See 86 Ill. Admin. Code Section 130.415 for more information.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.