Form St-556 - Instructions For Sales From Illinois Locations (Page 2 of 3) in pdf

If you issued a drive-away permit, write the drive-away permit

• the purchase is made by a lessor who will lease it to a

number and the two-letter state abbreviation of the buyer’s

government organization. In the space provided, write

state of residence in the space provided. If the buyer transferred

the active Illinois Sales Tax exemption “E” number of the

current out-of-state license plates to the item sold, write the

government organization.

license plate number and the two-letter state abbreviation in

D. Sold to an interstate carrier for hire for use as rolling

the space provided.

stock

Note: Dealers claiming the “nonresident buyer” exemption should

Check this box if you sold an item for use as rolling stock to haul

keep a copy of the buyer’s valid out-of-state driver’s license in

persons or commodities for hire in interstate commerce. In the

their books and records as proof of non-residency.

space provided, write the certiﬁ cate of authority number. Keep a

properly completed Form RUT-7, Rolling Stock Certiﬁ cation, in

Non-Reciprocal Buyer

your books and records for documentation.

You must complete Line 5, box A, and you must collect tax when

E. Sold for rental use

you sell a motor vehicle or trailer to a nonresident who will title

Check this box if

it in a state that does not give Illinois residents a “nonresident

buyer” exemption on their purchases of motor vehicles or trailers

• you sold the vehicle to a business that is registered to collect

that will be titled in Illinois (i.e., there is no reciprocal exemption).

Automobile Renting Tax and

See the instructions for Section 6, Line 4. See Information

• the buyer will use the vehicle for rental purposes in rental

Bulletin FY 2005-13 and the Reciprocal NonReciprocal Tax Rate

agreements of one year or less.

Reference Chart on our web site for more information.

Write the buyer’s Illinois account ID number.

Indiana Purchasers of RV’s and Cargo Trailers

F. Other

If you sell a recreational vehicle or a cargo trailer to a purchaser

Check this box if the sale is exempt for a reason not identiﬁ ed in

that will title or register that item in Indiana, the transaction is

boxes A - E.

exempt from Illinois tax if a drive-away permit is issued or the

For example:

Indiana purchaser has vehicle registration plates to transfer to

• You sold a recreational vehicle or cargo trailer to a purchaser

the vehicle upon returning to Indiana. You must check Section 5,

that will title and register the item in Indiana and you have

box F, “Other” and write “recreational vehicle” or “cargo trailer” on

issued a drive-away permit or the Indiana purchaser has

the line provided. See Informational Bulletin FY 2006-11 for more

vehicle registration plates to transfer to the vehicle upon

information.

returning to Indiana. In the space provided, write “recreational

B. Sold for resale to a DEALER

vehicle” or “cargo trailer.”

Check this box if you sold the item to either an Illinois or out-of-

• You delivered — or caused to be delivered — an item to a

state dealer for resale.

buyer outside Illinois. In the space provided, write “Delivered

• If you sold to an Illinois dealer, write the dealer’s account ID

Out-of-State.”

number in the space provided.

• You sold the item to a foreign consul who has a card from the

• If you sold to an Illinois dealer as junk or salvage or for parts,

U.S. Department of State declaring that the foreign consul

write “Junked,” “Salvage,” or “Parts Only” after the account ID

does not have to pay sales tax on that item. In the space

number.

provided, write “Foreign Consul.”

• You will use the item for “interim use.” The item must remain

• If you sold to an out-of-state dealer, write “Out-of-State

in your sales inventory and be available for sale at all times.

Dealer” in the space provided for the account ID number.

In the space provided, write “Interim Use”.

Keep a completed Form CRT-61, Certiﬁ cate of Resale, in your

• You sold the item to a lessor who leased and delivered

books and records for documentation.

the vehicle in Illinois to a lessee from a state that does not

C. Sold to an exempt organization

provide a sales or use tax exemption for purchases of motor

Check this box if you sold the item to an exempt organization that

vehicles by Illinois residents who take delivery in that state

has an active Illinois Sales Tax exemption “E” number, such as:

but who register the vehicle in Illinois. In the space provided,

• a government agency

write the two-letter state abbreviation of the lessee’s state of

• a school

residence and the words “Lease Transaction”. For example

• a religious organization

“IN Lease Transaction”.

• a charitable organization

If you have aircraft or watercraft that you have purchased for

In the space provided, write the organization’s active Illinois Sales

resale in your sales inventory and you use these items for

Tax exemption “E” number. The buyer must be the organization

demonstration or business purposes, you must pay Illinois Use

itself rather than a member or ofﬁ cer of the organization. The

Tax on your cost price of these items if you hold them for more

item must be titled and/or registered in the organization’s name

than 18

months.

and paid for with the organization’s funds. The organization’s

If you later sell the items and collect Illinois Sales Tax, you will not

exemption number must have been in effect on the day you made

receive credit for any Illinois Use Tax you may have paid.

the sale.

6 Write the price, and ﬁ gure the tax

Note: In addition, you may check this box if

Note: When you complete this form, please round to the nearest

• the motor vehicle purchase is speciﬁ cally for the purpose of

dollar by dropping amounts of less than 50 cents and increasing

donating it to an exempt organization that the department

amounts of 50 cents or more to the next higher dollar.

has determined is organized and operated exclusively for

Line 1 Write the total price, including accessories, federal

educational purposes. In the space provided, write the active

excise taxes, freight and labor, dealer preparation, documentary

Illinois Sales Tax exemption “E” number of the educational

fees, and any rebates or incentives for which you as a dealer

organization to which the vehicle is being donated, or

receive reimbursement. Do not subtract the value of any rebate

made directly to the customer. In general, any cost passed on to

Page 2

ST-556 (1) (R-9/10)

Form St-556 - Instructions For Sales From Illinois Locations Page 2

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