Illinois Issues Ruling on Delivery Charges for Wine

Aug 21st, 2015

The Illinois Department of Revenue released a ruling on charges for shipping wine from out of state. The ruling determined that these charges were not taxable if they were separately stated and the customer had the option to pick up the wine at the seller's location. In this ruling, because the seller gave customers the option to pick up their wine at its winery tasting room, the shipping charges were not taxable.

http://www.revenue.state.il.us/LegalInformation/LetterRulings/st/2015/ST-15-0011-PLR.pdf