Enlarge image | Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes. Illinois Department of Revenue ST-587 Exemption Certificate (for Manufacturing, Production Agriculture, and Coal and Aggregate Mining) Step 1: Identify the seller The seller must keep this certificate. Name _______________________________________________ Address _______________________________________________ Number and street Phone (_______)______________________________________ _____________________________________________________ City State ZIP Step 2: Identify the purchaser (lessor) Name ____________________________________________ Phone (_______)__________________________________ Address __________________________________________ Date of purchase ___ ___/___ ___/___ ___ ___ ___ Number and street Month Day Year _______________________________________________ Write the purchaser's Illinois account ID number, FEIN or SSN. City State ZIP Illinois account ID number ______________________________ FEIN ___________________ SSN ___________________ Step 3: Identify the lessee Name _______________________________________________Address _______________________________________________ Number and street Phone (_______)______________________________________ _____________________________________________________ City State ZIP Step 4: Identify the item(s) you are purchasing (or leasing) Type of item(s) _______________________________________________________________________________________________________ Serial number(s) _______________________________________________________________________________________________________ Step 5: Identify how you will use the item(s) listed in Step 4. Check the appropriate box. You must complete this step and also Step 6 if you are submitting this form as a blanket certificate. I state that this item will be used primarily in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease, including graphic arts production. primarily in production agriculture. primarily for coal and aggregate exploration and related mining, off-highway hauling, processing, maintenance, and reclamation, but excluding motor vehicles required to be registered under the Illinois Vehicle Code. Step 6: Blanket Certificate Complete this step only if you are using this form as a blanket certificate. Check the appropriate box. I am the identified purchaser, and I certify that all of the purchases that I make from this seller are eligible for the exemption identified in Step 5. the following percentage, ______ %, of all of the purchases that I make from this seller are eligible for the exemption identified in Step 5. Step 7: Sign below Under penalties of perjury, I state that I have examined this certificate and, to the best of my knowledge, it is true, correct, and complete. _______________________________________________________________________________________ __ __/__ __/__ __ __ __ Purchaser’s signature Date You may photocopy this form or you may obtain additional forms by visiting our website at tax.illinois.gov. 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 information is required. ST-587 (R-12/19) Failure to provide information may result in this form not being processed and may result in a penalty. Reset Print |
Enlarge image | ST-587 Exemption Certificate (for Manufacturing, Production Agriculture, and Coal and Aggregate Mining) General Information When is an Exemption Certificate required? Note: A purchase order signed by the purchaser may be Generally, an Exemption Certificate is required for proof that used as an Exemption Certificate if it contains all of the no tax is due on any sale that is made tax-free as a sale of previously stated required information. machinery or equipment used in graphic arts production, When is a blanket Exemption Certificate used? manufacturing machinery, equipment, and tangible personal property to be used primarily in manufacturing or assembling The purchaser may provide a blanket Exemption Certificate to of tangible personal property, production agriculture, or any seller from whom all purchases made from the identified coal and aggregate mining. Effective July 1, 2019, the seller will be exempt. Qualified exemptions include items used: manufacturing machinery and equipment exemption includes • primarily in the manufacturing or assembling of tangible production related tangible personal property, such as personal property for wholesale or retail sale or lease, supplies and consumables including fuels, coolants, solvents, including graphic arts production. oils, lubricants, and adhesives, hand tools, protective apparel, • primarily in production agriculture. and fire and safety equipment, primarily used or consumed • primarily for coal and aggregate exploration and related in a manufacturing process. The purchaser, at the seller’s mining, off-highway hauling, processing, maintenance, request, must provide the information that is needed to and reclamation, but excluding motor vehicles required to complete this certificate. be registered under the Illinois Vehicle Code. Who keeps the Exemption Certificate? A blanket certificate can also specify that a percentage of the purchases made from the identified seller will be exempt. In The seller must keep the certificate. We may request it as either instance, blanket certificates should be kept up-to-date. proof that no tax was due on the sale of the specified items. If a specified percentage changes, a new certificate should be Do not mail the certificate to us. provided. Otherwise, all certificates should be updated at least Can other forms be used? every three years. Yes. You can use other forms or statements in place of this certificate but whatever you use as proof that an exempt sale of the qualified item was made must contain • the seller’s name and address; • the purchaser’s name and address; • a description of the property being purchased; • a statement that the property is being purchased for use primarily in (1) manufacturing or assembling of tangible personal property, (2) production agriculture, (3) coal and aggregate mining; and • the purchaser’s signature and date of signing. Specific Instructions Step 1: Identify the seller Step 5: Identify how you will use the item(s) listed in Provide the seller's name, address, and phone number on the Step 4 lines provided. Check the appropriate box to indicate how the equipment will be Step 2: Identify the purchaser (lessor) used. You must complete this step if you are submitting this form Provide the purchaser's (lessor's) name, address, phone number, as a blanket certificate. and date of purchase on the lines provided. You must also write Step 6: Blanket Certificate the purchaser's identification number on the corresponding line. Complete this step only if you are using this form as a blanket Step 3: Identify the lessee certificate. If the purchaser is a lessor, provide the lessee's name, address, and phone number on the lines provided. Step 7: Sign Below The purchaser must sign and date the form. If the purchaser is not a lessor, leave this step blank and continue to Step 4. Step 4: Identify the item(s) you are purchasing (leasing) This includes machinery and repair/replacement parts. Provide the type of item(s) and serial number(s) on the lines provided. Printed by authority of the State of Illinois. Web only — one copy ST-587 (R-12/19) |