This will be easier to ship. First, unclip the bag from the handle, and the cord from the motor(unplugs from the back). Then remove the pin that holds the handle to the motor, and remove the handle with the cord on the hooks. Then, unscrew and remove the bolt in the top cord hook. It will loosen the grip of the handle, so it should pull right out with the hook removed. The cord will be loose, so rubber band it together to hold it, and add it on top of the vacuum in the box.
Depending on the size of box, you may want to remove the head, which is done by twisting the belt lifter counter clockwise until it stops, and twisting the nozzle latch(under the headlight cap) the same direction. Removing the emptor shouldn't need to be done for it to fit in most cases. When you pack the motor unit, take extra care that the front cap won't get damaged.
To make sure the axle doesn't break, click the height adjuster to the lowest level.
As for packing material, no tape on the actual vacuum, it will most likely leave residue. Bubble wrap, lots of newspaper, cardboard in small doses, anything will work as long as the vacuum is protected on all sides. I would ziploc the small bits and screws so they don't get lost.
I'm sure other members have their own techniques, this is just my 2 cents.
