Under What Conditions Am I Exempt from Paying Sales Taxes in Chicago, IL
In general, an organization can purchase things sales tax-free if it has received an Exemption Identification Number from the Illinoi Department of Revenue.
Usually, these organizations are schools, churches, charities, some senior citizen organizations, which purchase items for organizational purposes. In order to purchase items sales tax free, the purchaser is supposed to show the exemption letter or the E Number.
Businesses which resell other products can purchase items tax free, in which case sales tax is collected when the items are resold at retail.
Under certain conditions, you are exempt from sales tax if you buy a second division motor vehicle or trailer. In this case, you are exempt under the Commercial Distribution Fee (CDF) Sales Tax Exemption.
http://www.revenue.state.il.us/Publications/Pubs/PUB-104.PDF
http://www.stlrcga.org/x490.xml
