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Upon approval, we issue each organization a sales tax exemption number.

The organization must give this number to a merchant in order to make purchases tax‑free. Returns Titled or registered items — Registered Illinois dealers who sell vehicles, watercraft, aircraft, trailers, and mobile homes must file Form ST‑556, Sales Tax Transaction Return.

See the STS‑76, Illinois Aircraft/Watercraft and Vehicle Tax Information Guide, for complete definitions and tax applications.

Illinois residents who make purchases of tangible personal from non-registered out-of-state retailers (such as catalog or internet transactions) or those who make purchases of tangible personal property from service persons who do not pay use tax directly to us must file Form ST-44, Illinois Use Tax Return.

You may complete Form ST-44 electronically on our web site.

The term “sales tax” actually refers to several tax acts.

Sales tax is a combination of “occupation” taxes that are imposed on sellers’ receipts and “use” taxes that are imposed on amounts paid by purchasers.

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