Form St-16-C - Manufacturer'S Purchase Credit Certificate - 2014

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Illinois Department of Revenue
ST-16-C
Manufacturer’s Purchase Credit Certificate
for production-related tangible personal property
Purchaser and seller: Complete this certificate together. The seller should keep the top portion and use this information to complete Line 16a
of Form ST-1, Sales and Use Tax and E911 Surcharge Return; the purchaser should keep the bottom portion and use this information to
complete Form ST-17, Annual Report of Manufacturer’s Purchase Credit Used. Do not attach this certificate to any form.
Seller’s portion
Purchaser’s business name:
__________________________________________________________________________________
Purchaser’s business address:
__________________________________________________________________________________
Number and street
City
State
ZIP
A
A
Date of purchase
_________/_________/_________
Month
Day
Year
B
B
Purchaser’s account ID number
___ ___ ___ ___—___ ___ ___ ___
C
C
Taxable selling price of this purchase
$______________________________
D
Sales or use tax due - Multiply Line C by the seller's tax rate.
D
Note: If the seller is not registered, multiply Line C by 6.25% (.0625).
$______________________________
E
E
Amount of MPC being used (cannot be greater than 6.25 percent of Line C)
$______________________________
F
Remaining tax due - Line D minus Line E. If the amount on this line is greater than
zero, this is the tax amount the purchaser owes you. If you are using the credit towards
self-assessed state use tax or service use tax, this is the tax amount you must pay on
F
your Form ST-1, Sales and Use Tax and E911 Surcharge Return.
$______________________________
I certify that I have Manufacturer’s Purchase Credit and I am using it to satisfy all or part of the 6.25 percent state sales or use tax liability due on this pur-
chase of production-related tangible personal property.
_______________________________________________________________________
______________________
Purchaser's signature
Date
— — — — — — — — — — — — — — — CUT HERE — — — — — — — — — — — — — —
Purchaser's portion
Detach and keep this portion. Use this information to complete Form ST-17, Annual Report of Manufacturer’s Purchase Credit Used. Do not
attach this certificate to any form. Copy all lines from the top part of this certificate except for Line B, on which you write the seller’s Account
ID number.
A
Date of purchase
A _________/_________/_________
Month
Day
Year
B
Seller’s account ID number
B ___ ___ ___ ___—___ ___ ___ ___
C
Taxable selling price of this purchase
C $______________________________
D
Sales or use tax due - Multiply Line C by the seller's tax rate.
Note: If the seller is not registered, multiply Line C by 6.25% (.0625).
D $______________________________
E
Amount of MPC being used (cannot be greater than 6.25 percent of Line C)
E $______________________________
F
Remaining tax due - Line D minus Line E. If the amount on this line is greater than
zero, this is the tax amount that you owe the seller. If you are using the credit towards
self-assessed state use tax or service use tax, this is the tax amount you must pay on
F $______________________________
your Form ST-1, Sales and Use Tax and E911 Surcharge Return.
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. Failure to provide information may result in this form not being processed and may result in a penalty.
ST-16-C (R-09/14)
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