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General Information
Who must file Form ST-16-X? Where can I get help?
You must file Form ST-16-X if you need to increase or decrease the Call our Taxpayer Assistance Division at 1 800 732-8866 or
amount of credit that you previously reported earned on Form ST-16, 217 782-3336; or call our TDD-telecommunications device for the
Annual Report of Manufacturer’s Purchase Credit Earned. deaf at 1 800 544-5304. You may also visit our website at tax.illinois.
gov.
Note: After August 30, 2014, you can no longer earn Manufacturer’s
Purchase Credit on purchases of tax-exempt manufacturing or What if I need more forms?
graphic arts machinery and equipment. All amended returns for your
reported purchases in 2014 must be filed by December 31, 2016. If you need additional forms, visit our website at tax.illinois.gov.
What is the deadline date for filing an amended
report?
The deadline date for filing an amended report is the last day of
the second calendar year following the year in which you made the
purchase of tax-exempt manufacturing or graphic arts machinery and
equipment. For example, if you made a purchase July 20, 2013, and
you forgot to report this purchase by June 30, 2014, you have until
December 31, 2015, to file an amended report. However, you should
note that the expiration date of any credit earned is not extended
because of the filing of an amended report. All Manufacturer’s
Purchase Credit expires the last day of the second calendar year
following the year in which you made the purchase regardless of
whether or not an amended report is filed.
Specific Instructions
You must complete all three of the following steps. Column B - Multiply the amount in Column A by 6.25 percent to
figure the amount of tax that would have been due if the item you
Step 1: Identify your business purchased had not been exempt.
Lines 1, 2, and 3 - Write your business name, address, and Column C - Multiply the amount in Column B by 50 percent to
telephone number. figure the amount of credit.
Line 4 - Write your Illinois account ID number. Totals - Add Lines 1 through 12 in Column A, and write the result
on the total line. Add Lines 1 through 12 in Column C, and write the
Line 5 - Write the year for which you are filing this amended report. result on the total line.
Line 6 - If you are a graphic artist, check the box. If you qualify as a
manufacturer and graphic artist, do not check the box. Step 3: Sign below
Sign your name, and write your telephone number and the date on
Step 2: Identify purchases that were exempt the lines provided. If this form is completed by a paid tax preparer,
(Do not round your figures.) the preparer must also sign the appropriate line and complete the
requested information. Mail this form to:
Write the corrected figures for all lines. If there is no change, write
the figures from your original filing (or your last amended filing). If you SALES TAX PROCESSING DIVISION
have an amount that you are reducing to zero, write “0” on the line. If ILLINOIS DEPARTMENT OF REVENUE
you do not complete all of the following information, we will reduce or PO BOX 19034
deny your credit. SPRINGFIELD IL 62794-9034
Complete Columns A, B, and C for each month listed. If you did not
make a purchase, write “0” on the line.
Column A - Write the total purchase price of all exempt
manufacturing or graphic arts machinery and equipment you
purchased for each month listed. This is the amount that would have
been taxable if it had not been for the manufacturing or graphic arts
machinery and equipment exemption.
ST-16-X (R-09/14)
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