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https://www2.illinois.gov/rev/questionsandanswers/pages/144.aspx
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
https://www.avalara.com/us/en/blog/2017/02/are-shipping-charges-taxable-in-illinois.html
According the DOR, "When an invoice contains a lump sum delivery charge for separately listed items, the lump sum delivery charge will not be taxable if the selling price of the items for which delivery is nontaxable is greater than the selling price of the items for which delivery is taxable."
https://www.schiffhardin.com/insights/publications/2016/illinois-clarifies-the-rules-on-taxing-shipping-and-delivery-charges
Apr 28, 2016 · Wal-Mart Stores, Inc., 235 Ill. 2d 351 (2009), the Illinois Supreme Court held that shipping and delivery charges were subject to sales tax when such charges either were not separately stated on a purchase order or, even if separately stated, the buyer did not have the option to receive the property without payment of the delivery charge.
https://blog.taxjar.com/shipping-taxable-in-illinois/
Illinois allows you to itemize shipping on the invoice and only charge your customer sales tax for the amount of shipping charged on the taxable coffee cup. But if a lump sum shipping fee is charged, “the lump sum delivery charge will not be taxable if the selling price...
https://www.salestaxinstitute.com/resources/delivery-charges-exempt-illinois-if-contracted-separately
Oct 23, 2012 · Delivery Charges Exempt in Illinois if Contracted Separately. Illinois has issued a general information letter stating that the best evidence that transportation or delivery charges were agreed to separately from the selling price for sales tax exemption purposes is a separate contract for those charges.
https://blog.taxjar.com/sales-tax-on-shipping-illinois/
The person on the phone confirmed my original research. Shipping charges are not taxable if separately stated on the bill of sale (or invoice). Then I went to Title 86 Part 130 Section 130.415 Transportation and Delivery Charges (PDF). It confirms what I had found previously, shipping charges are not taxable if stated separately.Author: Mark Faggiano
https://www2.illinois.gov/rev/research/legalinformation/regs/Documents/part130/130-415.pdf
of obtaining the items without paying a delivery charge to the retailer (the free delivery option), there is no inseparable link between the sale of the tangible personal property and the delivery of that property. The transportation and delivery charges are not taxable. The taxable amount is $200.
https://www.avalara.com/us/en/blog/2018/11/how-to-handle-sales-tax-on-shipping-a-state-by-state-guide.html
Illinois: Transportation and delivery charges are considered part of the sale in Illinois when there’s an “inseparable link” between the sale of tangible personal property and the delivery of the property; in such instances, the delivery is taxable when the sale is taxable and exempt when the sale is exempt. An inseparable link exists when delivery charges are not separately identified on the contract or invoice, …
https://www2.illinois.gov/rev/Pages/default.aspx
FY 2020-25 - Extension of the Expiration Date of Certain Illinois Sales Tax Exemption (“E”) Numbers Due to COVID-19 Virus Outbreak 3/30/2020 5:00:00 AM FY 2020-24 - Illinois Income Tax Filing and Payment Extension
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