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. Documentation showing that the buyer had the option of taking delivery at the seller’s location or having the property delivered by the seller, plus a delivery charge, is also sufficient evidence. Separately listing delivery charges on an invoice is not sufficient to demonstrate a separate agreement. If delivery charges are agreed to separately from the selling price of property, the delivery charges are not a part of the selling price of the property sold and are a tax-exempt service charge. The Department of Revenue noted that it has filed a proposed rulemaking concerning the taxation of delivery charges partially in response to the recent Qui Tam cases filed against a number of retailers. Rules related to the taxability of delivery charges are likely to change in Illinois based on these activities. . (General Information Letter ST 12-0029-GIL, Illinois Department of Revenue, June 15, 2012, issued August 2012)