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Are shipping and handling charges taxable?

Answer #144 -- ( Published 08/08/2005 12:01 PM | Updated 07/12/2017 10:39 AM )

Are shipping and handling charges taxable?

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 Illinois Administrative Code, Section 130.415  for more information.

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