Regulations on the Illinois Manufacturer’s Purchase Credit have been amended for clarification. A supplier or serviceman must now report the use of the Manufacturers Purchase Credit on sales or purchases on the IL Form ST-1 as a credit, not as a deduction or exemption from gross receipts. Also, if such certificate is not provided to the retailer or serviceman at the time of the purchase, the manufacturer or graphic arts producer must pay the appropriate Illinois use tax or service tax. The regulation also states that any tangible personal property transferred by a de minimus serviceman to manufacturer or graphic arts producer’s customer does not qualify as production-related. (86 Ill. Adm. Code 130.331, Illinois Department of Revenue, effective February 13, 2002.)