Out-of-State Exempt Entities Need ID Number in IL.

Even if exempt in another state, an out-of-state entity cannot make tax-free purchases in Illinois without presenting its vendor with an exemption identification number issued by the Illinois Department of Revenue. An exemption certificate offered by another state would not meet this requirement. No other validation is acceptable. (ST 05-0107-GIL; 86 Ill. Adm. Code 130.2007)

Posted on January 18, 2006