This article, Illinois Tax Exempt Forms, is your complete roadmap to mastering sales tax resale certificates, manufacturing equipment waivers, nonprofit E-numbers, property tax homestead relief, and specialized transaction returns—covering eligibility rules, documentation checklists, filing processes through MyTax Illinois or county offices, renewal timelines, and audit-proof strategies for businesses, nonprofits, homeowners, farmers, and government entities operating in Illinois. From retailers using CRT-61 to buy inventory tax-free, manufacturers claiming ST-587 for production machinery, 501(c)(3)s submitting STAX-1 for sales tax exemptions on office supplies and events, to vehicle dealers filing ST-556 with resale or nonresident deductions, these forms unlock significant savings but demand precise completion to avoid rejected claims, back taxes, or penalties during IDOR audits. We’ll detail every major form including lesser-known options like ST-70 for approved exempt orgs and EZ-1 for enterprise zones, plus reporting forms (ST-1, IL-501) where exemptions get claimed, with step-by-step instructions, common pitfalls, and downloadable links from official sources.
Primary Sales Tax Exemption Certificates
These certificates are presented to sellers at purchase for immediate tax relief.
CRT-61 (Certificate of Resale) lets registered retailers buy goods for resale without sales tax, requiring only your active Illinois Sales Tax Account ID and a brief description of items—no prior IDOR approval needed.
STAX-1 (Application for Sales Tax Exemption) is the gateway for nonprofits, churches, and schools to obtain an E-number; submit online with articles of incorporation, IRS determination letter, bylaws, and recent financials via MyTax Illinois (processing 2-6 weeks).grandfound+1
ST-587 (Equipment Exemption Certificate) allows manufacturers and farmers to purchase machinery, tools, seeds, or livestock feed tax-free when used >50% for producing tangible goods—detail equipment purpose on the form.
ST-70 (Sales Tax Exemption Certificate) is the follow-up for pre-approved exempt organizations (post-STAX-1), valid for ongoing tax-free purchases with your E-number prominently displayed.
Reporting Forms With Exemption Claims
Businesses file these periodically, deducting exempt transactions backed by certificates.
ST-1 (Sales and Use Tax Return) handles monthly/quarterly filings where you report total sales but subtract exempt purchases (attach CRT-61/ST-587 copies for records)—essential for retailers with mixed taxable/nontaxable inventory.
ST-556 (Sales Tax Transaction Return) applies to high-value one-off sales like cars, boats, planes, or trailers, with built-in exemption boxes for resale, government use, or out-of-state delivery.
Form IL-501 (Payment Coupon and Instructions) manages withholding tax payments but includes guidance for exempt payroll transactions in certain nonprofit or governmental contexts.
Property And Specialized Exemptions
Homestead Exemption Application (county-specific) reduces property taxes by up to $950 annually for primary residences—file notarized proof of ownership and residency with your local Assessor by billing deadlines.
EZ-1 (Enterprise Zone Exemption) targets DCEO-certified businesses buying materials in designated zones—attach Certificate of Eligibility for construction or business inputs.
Government entities use official letterhead letters (no standard form) confirming agency status for all tax-free procurement.
Step-By-Step Filing Guide
- Determine Eligibility: Match your scenario (resale, manufacturing, nonprofit) to the right form.
- Gather Docs: IDOR account ID, IRS letters, equipment lists, bylaws.
- Submit Online: MyTax Illinois portal (free, fastest)—scan and upload.
- Paper Option: Download PDFs from tax.illinois.gov, mail to IDOR P.O. Box.
- Track Status: E-numbers issued via email; retain copies 3+ years.
Renewal, Updates, And Compliance Tips
Exemptions rarely expire but refresh on address/tax ID changes via STAX-300-C. Sellers validate certs (signature, date, reason) or risk liability. Digitize records for audits; nonprofits disclose interstate exemptions upfront. Avoid multi-state generics—Illinois demands state-specific forms.
Common Errors To Avoid
- Unsigned/missing dates on certificates.
- Using federal 501(c)(3) without STAX-1.
- Forgetting >50% manufacturing use on ST-587.
- Late homestead filings missing the billing cycle.
Frequently Asked Questions (FAQs)
Q: How long does STAX-1 approval take?
A: 2-6 weeks via MyTax Illinois with complete docs.
Q: Can I use CRT-61 for services?
A: No—only tangible goods bought for resale.]
Q: Does federal exemption auto-apply in IL?
A: No—file STAX-1 separately.
Q: Where to download forms?
A: tax.illinois.gov/forms/sales.