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        Illinois Department of Revenue

        ST-16               Annual Report of Manufacturer’s                                                     REV 03  Form 063  Station 267
                                                                                                                E  S  _____/_____/_____
                            Purchase Credit Earned 
                                                                                                                NS  CA
 
Step 1: Identify your business
1   Business name    _____________________________________         4        Illinois account ID number  __  __  __  __  -  __  __  __  __
                                                                            If you do not have an account ID number, check this box                                      and 
                                                                            write your federal employer identification number (FEIN).
2   Business address _____________________________________                  __  __  - __  __  __  __  __  __  __
                     Street address
    __________________________________________________ __          5  Write the purchase year: January through December                                             __  __  __     __
   City                                    State ZIP                        This report is due by June 30 of the following year.                                        Year
 3 Business phone number (______)________________________              

Step 2: Identify tax-exempt purchases of manufacturing or graphic arts 
         machinery and equipment (Do not round your figures.)
Note: After August 30, 2014, you can no longer earn Manufacturer’s Purchase Credit on purchases of tax-exempt manufacturing or graphic arts 
machinery and equipment. Your final report for Manufacturer’s Purchase Credit earned in 2014 on or before that date is due by June 30, 2015.
                                   A                                        B                                                                                       C
  Month of exempt           Purchase price                                  Tax that would                                                                         Amount of
        purchase            of exempt items      State tax rate             have been due        Percentage                                                         credit earned

  1     January      $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________              

  2     February     $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  3     March        $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  4     April        $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  5     May          $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  6     June         $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  7     July         $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  8     August       $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

  9  September       $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

 10     October      $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

 11  November        $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

 12  December        $  ___________________  X   .0625  =   $  ___________________  X            .50                                                         =  $  ___________________

        Total        $  ___________________                                                      Total                                                         $ ___________________
                            (Column A)                                                                                                                              (Column C)

Step 3: Sign below
Under penalties of perjury, I state that I have examined this form and, to the best of my knowledge, it is true, correct, and complete.                             
______________________________________________________________(____)________________       __ __ /__ __ / __ __ __ __
Taxpayer’s signature                                                        Daytime phone number                 Date
______________________________________________________________(____)________________       __ __ /__ __ / __ __ __ __
Preparer’s signature               Preparer’s name (Please print.)          Daytime phone number                 Date

                            This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this 
ST-16 (R-09/14)             information is required. Failure to provide information may result in this form not being processed and may result in a penalty. 

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                                                General Information
What is the Manufacturer’s Purchase Credit?                           If you create your own certification, that certification must be 
If you make tax-exempt purchases of manufacturing or graphic          dated and include
arts machinery and equipment, you are eligible to receive a             your name and address,
credit. This credit, called the Manufacturer’s Purchase Credit          the purchase date,
(MPC), can be applied against state sales or use tax on future          your Illinois account ID number,
purchases of production-related tangible personal property              the MPC you are applying, and
(including purchases by a manufacturer, graphic arts producer,          a statement that you are satisfying all or part of the Illinois Use 
or lessor who rents or leases the use of the property to a             Tax or Service Use Tax liability (not to exceed 6.25 percent of 
manufacturer or graphic arts producer). This production-related        the purchase price) with your accumulated MPC.
tangible personal property includes items related to research and     You may incorporate your own certification into your purchase 
development.                                                          order or you may use Form ST-16-C. If you use Form ST-16-C, 
Note: After August 30, 2014, you can no longer earn                   you must keep the bottom portion of the certificate and provide 
Manufacturer’s Purchase Credit on purchases of tax-exempt             the top portion to the seller. The seller then reduces the amount 
manufacturing or graphic arts machinery and equipment. Your           of Illinois Sales or Use Tax due up to 6.25 percent. You use your 
final report for Manufacturer’s Purchase Credit earned in 2014 on     portion of Form ST-16-C to complete Form ST-17, Annual Report 
or before that date is due by June 30, 2015.                          of Manufacturer’s Purchase Credit Used. 
How do I earn and report the credit?                                  You may also use the MPC to satisfy use or service use tax 
To earn and report this credit, you must complete and file            liability that you owe on purchases of production-related tangible 
Form ST-16, Annual Report of Manufacturer’s Purchase Credit           personal property from suppliers not registered in Illinois. 
Earned, no later than June 30 of the year following the calendar      However, you must write the total amount of MPC you are using 
year in which you made the original purchase of exempt                on Line 16a of your Form ST-1, Sales and Use Tax Return. You 
manufacturing or graphic arts machinery and equipment. If you         must also complete Form ST-17.
do not file within this period, you forfeit the credit.               Note: You may not transfer the credit to another party.
All unused Manufacturer’s Purchase Credit expires the last day of     Where can I get help?
the second calendar year following the year in which you made         You may get help by visiting our website at 
the purchase.                                                         tax.illinois.gov or calling weekdays between 8 a.m. and 5 p.m. at 
How do I use this credit?                                             1 800 732-8866 or 217 782-3336. Call 1 800 544-5304, our TDD 
When you purchase any production-related tangible personal            (telecommunications device for the deaf).
property, you must certify to your supplier that you have MPC 
available to satisfy all or part of your state use or service use tax 
liability. You may use Form ST-16-C, Manufacturer’s Purchase 
Credit Certificate, or equivalent certification.

                                                Specific Instructions
Step 1: Identify your business                                        Column B - Multiply the amount in Column A by 6.25 percent 
Lines 1, 2, and 3 - Write your business name, address, and            (.0625) and write the result. This is the amount of tax that would 
telephone number.                                                     have been due if the item you purchased had not been exempt. 
Line 4 - Write your Illinois account ID number. If you do not have    Column C - Multiply the amount in Column B by 50 percent (.50) 
an account ID number, check the box and write your FEIN in the        and write the result. This is the amount of MPC earned for the 
space provided.                                                       purchases reported in Column A. 
Line 5 - Write the year for which exempt purchases were made.         Totals - Add Lines 1 through 12 in Column A, and write the result 
This report is due by June 30 of the year following the calendar      on the total line. Add Lines 1 through 12 in Column C, and write 
year in which you made the purchases. For example, the report         the result on the total line. 
for purchase year 2014 is due on or before June 30, 2015.
                                                                      Step 3: Sign below
Step 2: Identify exempt purchases (Do not round                       Sign your name, and write your telephone number and the date 
your figures.)                                                        on the lines provided. If this form is completed by a paid tax 
If you do not complete each column for each applicable line, we       preparer, the preparer must also sign the appropriate line and 
will reduce or deny your credit.                                      complete the requested information. Mail this form to:
Column A - Write the total purchase price of all exempt                       SALES TAX PROCESSING DIVISION
manufacturing machinery and equipment or graphic arts machinery               ILLINOIS DEPARTMENT OF REVENUE
and equipment you purchased for each month listed. This is the                PO BOX 19034
amount that would have been taxable if it had not been for the                SPRINGFIELD IL  62794-9034
manufacturing or graphic arts machinery and equipment exemption.
If you did not make a purchase, write “$0”. 

ST-16 (R-09/14)






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