Shipping and handling charges are included. When comparing our price to another company's delivery price, the equivalent shipping and handling charges will be included. If proof of the other company's shipping and handling charges are not supplied, then $5 will be added to the other company's price. (For example, if you buy an item from us for $100, with free delivery, and the item is available from another company for $90, with overnight shipping and handling charges of $7, then the difference is $3. You receive 110% of $3, which is $3.30.)