Form St-16-C - Manufacturer'S Purchase Credit Certificate Page 2
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1
2General Information
overstate your credit, you will be subject to tax, penalty, and interest
charges.
Manufacturer's Purchase Credit (MPC) may be earned for tax-
exempt purchases of manufacturing or graphic arts machinery and
Keep the bottom part of this certifi cate to use when you complete
equipment. The MPC is equal to 50 percent of the 6.25 percent state
Form ST-17, Annual Report of Manufacturer’s Purchase Credit Used.
tax that would have been owed if the purchase were not otherwise
Do not attach this certifi cate to any form.
exempt.
Note: If you are using Manufacturer’s Purchase Credit towards the
MPC may be applied toward state sales or use tax on future
state use or service use tax you owe on qualifying purchases from
purchases of production-related tangible personal property. This
out-of-state sellers not registered in Illinois, you may complete and
production-related tangible personal property includes tangible
keep this certifi cate to document your use of the credit. Use the
personal property
information from this certifi cate to complete Line 16a of your Form
•
incorporated into real estate within a manufacturing or graphic arts
ST-1, Sales and Use Tax Return, to reduce the amount of use tax you
facility;
owe when you report the purchase.
•
used or consumed in activities such as preproduction material-
Sellers —
Your customer must give you the top part of Form
handling, receiving, quality control, inventory control, storage,
ST-16-C or an equivalent certifi cate to use MPC. You must give the
staging, and packaging for shipping and transportation purposes;
purchaser your account ID number so that the bottom part of this
•
used or consumed by the purchaser for research and development.
certifi cate can be completed and to provide documentation in the
MPC may not be transferred to another party.
purchaser’s books and records.
To report the amount of MPC earned, purchasers must complete
Use the information from this certifi cate to complete Line 16a of your
and fi le Form ST-16, Annual Report of Manufacturer’s Purchase
Form ST-1, Sales and Use Tax Return, to reduce the amount of tax
Credit Earned, no later than June 30 of the year following the
you owe when you report the sale.
calendar year in which the original purchase of exempt manufacturing
Do not attach this certifi cate to any form. You must keep this
or graphic arts machinery and equipment was made. If Form ST-16
certifi cate in your records to document the use of the credit by your
is not fi led within this period, the MPC is forfeited. All unused MPC
customer or, when appropriate, by yourself.
expires the last day of the second calendar year following the year in
which the purchase was made.
Where can I get help?
To report the amount of MPC used, purchasers must complete and
You may get help by
fi le Form ST-17, Annual Report of Manufacturer's Purchase Credit
• visiting our web site at tax.illinois.gov or call weekdays between
Used, no later than June 30 of the year following the calendar year in
8 a.m. and 5 p.m. at 1 800 732-8866 or 217 782-3336. Call
which the credit was used.
1 800 544-5304, our TDD (telecommunications device for the
Instructions for Form ST-16-C
deaf).
Purchasers —
• writing to
You must complete and give the top part of Form
ST-16-C (or equivalent certifi cate) to the registered seller to certify
ILLINOIS DEPARTMENT OF REVENUE
that you have MPC to apply towards the 6.25 percent state sales or
PO BOX 19015
use tax liability on the purchase. You must pay any locally imposed
SPRINGFIELD IL 62794-9015
taxes (e.g., home rule, mass transit) directly to the supplier. If you
General Information
overstate your credit, you will be subject to tax, penalty, and interest
charges.
Manufacturer's Purchase Credit (MPC) may be earned for tax-
exempt purchases of manufacturing or graphic arts machinery and
Keep the bottom part of this certifi cate to use when you complete
equipment. The MPC is equal to 50 percent of the 6.25 percent state
Form ST-17, Annual Report of Manufacturer’s Purchase Credit Used.
tax that would have been owed if the purchase were not otherwise
Do not attach this certifi cate to any form.
exempt.
Note: If you are using Manufacturer’s Purchase Credit towards the
MPC may be applied toward state sales or use tax on future
state use or service use tax you owe on qualifying purchases from
purchases of production-related tangible personal property. This
out-of-state sellers not registered in Illinois, you may complete and
production-related tangible personal property includes tangible
keep this certifi cate to document your use of the credit. Use the
personal property
information from this certifi cate to complete Line 16a of your Form
•
incorporated into real estate within a manufacturing or graphic arts
ST-1, Sales and Use Tax Return, to reduce the amount of use tax you
facility;
owe when you report the purchase.
•
used or consumed in activities such as preproduction material-
Sellers —
Your customer must give you the top part of Form
handling, receiving, quality control, inventory control, storage,
ST-16-C or an equivalent certifi cate to use MPC. You must give the
staging, and packaging for shipping and transportation purposes;
purchaser your account ID number so that the bottom part of this
•
used or consumed by the purchaser for research and development.
certifi cate can be completed and to provide documentation in the
MPC may not be transferred to another party.
purchaser’s books and records.
To report the amount of MPC earned, purchasers must complete
Use the information from this certifi cate to complete Line 16a of your
and fi le Form ST-16, Annual Report of Manufacturer’s Purchase
Form ST-1, Sales and Use Tax Return, to reduce the amount of tax
Credit Earned, no later than June 30 of the year following the
you owe when you report the sale.
calendar year in which the original purchase of exempt manufacturing
Do not attach this certifi cate to any form. You must keep this
or graphic arts machinery and equipment was made. If Form ST-16
certifi cate in your records to document the use of the credit by your
is not fi led within this period, the MPC is forfeited. All unused MPC
customer or, when appropriate, by yourself.
expires the last day of the second calendar year following the year in
which the purchase was made.
Where can I get help?
To report the amount of MPC used, purchasers must complete and
You may get help by
fi le Form ST-17, Annual Report of Manufacturer's Purchase Credit
• visiting our web site at tax.illinois.gov or call weekdays between
Used, no later than June 30 of the year following the calendar year in
8 a.m. and 5 p.m. at 1 800 732-8866 or 217 782-3336. Call
which the credit was used.
1 800 544-5304, our TDD (telecommunications device for the
Instructions for Form ST-16-C
deaf).
Purchasers —
• writing to
You must complete and give the top part of Form
ST-16-C (or equivalent certifi cate) to the registered seller to certify
ILLINOIS DEPARTMENT OF REVENUE
that you have MPC to apply towards the 6.25 percent state sales or
PO BOX 19015
use tax liability on the purchase. You must pay any locally imposed
SPRINGFIELD IL 62794-9015
taxes (e.g., home rule, mass transit) directly to the supplier. If you
ST-16-C back (R-12/10)
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