Illinois Department Of Revenue St-589 Certificate Of Eligibility For Sales And Use Tax Exemption - Community Water Supply Page 2
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1
2Instructions for Form ST-589, Certificate of Eligibility for Sales
and Use Tax Exemption — Community Water Supply
General Information
When is an exemption certificate required?
Can I use my own equivalent form?
A community water supply purchaser (or a contractor) claiming a
Yes. As noted above, you can use other forms or statements in place
sales and use tax exemption must provide to the seller either Form
of this certificate, provided the certificate contains the following:
ST-589, Certificate of Eligibility for Sales and Use Tax Exemption —
•
the name of the not-for-profit corporation operating the
Community Water Supply, or an equivalent as proof that no tax is
community water supply;
due on certain sales.
•
the location or address of the community water supply;
What sales qualify for the exemption?
•
a statement that the community water supply identified in the
certificate meets all the requirements of Section 2-5(39) of the
The following types of sale qualify as exempt:
Retailers' Occupation Tax Act;
•
sales of tangible personal property purchased and used in the
•
a statement that the not-for-profit corporation is in good standing
construction or maintenance of structures and physical plant
and has not been dissolved (a foreign not-for-profit corporation
owned by a community water supply, when the tangible personal
also shall state that it has obtained a certificate of authority to
property is physically incorporated into the structures and
conduct affairs in Illinois and that the certificate has not been
physical plant; or
withdrawn);
•
sales of tangible personal property purchased and owned by a
•
a description of the tangible personal property being purchased;
community water supply, when the tangible personal property
•
a statement that the tangible personal property is either:
is not physically incorporated into the structures and physical
-
being purchased and used in the construction or
plant owned by a community water supply but is used in the
maintenance of structures and physical plant owned by a
construction and maintenance of a community water supply.
community water supply and physically incorporated into the
See 86 Ill. Adm. Code 130.1934(c), for a detailed list of tangible
structures and physical plant; or
personal property that does and does not qualify for this exemption.
-
being purchased for use in the construction or maintenance
Who keeps the exemption certificate?
of a community water supply by a community water supply;
The seller must keep the certificate as proof that no tax was due
and
on the sale of the specified tangible personal property. Unless
•
the signature of the chief executive officer of the not-for-profit
requested, do not mail the certificate to us. A retailer that obtains
corporation operating the community water supply or the chief
proper certification is relieved of any tax liability relating to the sale in
executive officer's duly authorized designee.
the event the tangible personal property purchased by the community
If the purchaser is a contractor, the equivalent certificate also must
water supply is not used by the community water supply in the
contain a signed statement that the tangible personal property will be
construction or maintenance of the community water supply identified
physically incorporated into the structures and physical plant owned
in the certificate of eligibility for sales tax exemption issued by the
by a community water supply in fulfillment of a construction contract
not-for-profit corporation.
with a not-for-profit corporation that operates the community water
Do leases of tangible personal property qualify for
supply and is eligible for this exemption.
the exemption?
What if I have questions?
No. Purchases of tangible personal property by a lessor to be
For questions related to the community water supply sales and use
leased to a community water supply for use in the construction
tax exemption, call us at (217) 785-6606.
or maintenance of structures and physical plant owned by the
community water supply do not qualify for the exemption.
Specific Instructions
Step 4: Identify how the tangible personal property
The community water supply must always complete Steps 1 through
4. If the purchaser is a contractor, the contractor also must complete
will be used and sign below
Step 5.
The community water supply must check the box to indicate how the
Step 1: Identify the seller
tangible personal property will be used. Either the chief executive
Provide the seller's name, address, and phone number on the lines
officer of the not-for-profit corporation operating the community water
provided.
supply or the chief executive officer's duly authorized designee must
Note: The seller must keep this certificate.
sign and date the form.
Step 2: Identify the community water supply
Step 5: If the purchaser is a contractor, also
Provide the community water supply's name, address, phone
complete the following and sign below
number, and date of purchase on the lines provided. You also must
Provide the contractor's name, address, and phone number. The
provide the community water supply's Illinois EPA water supply
contractor also must sign and date the form.
facility number and FEIN.
Step 3: Identify the tangible personal property you
are purchasing
Describe the tangible personal property you are purchasing. If the
tangible personal property is an item that must be titled or registered
with an agency of Illinois state government, you also must provide
the Vehicle Identification Number (VIN) or other identifying number.
ST-589 Instructions (N-10/15)
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