Illinois Sales Tax Equipment Exemption Certificate

Sales Tax Equipment Exemption Certificate
ST-587 - Exemption Certificate (for Manufacturing, Production Agriculture, and Coal and Aggregate Mining)
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Illinois Department of Revenue

	ST-587	
Exemption Certificate (for Manufacturing, Production Agriculture,
and Coal and Aggregate Mining)

Step 1:	 Identify the seller
The seller must keep this certificate.
Name _______________________________________________	Address _______________________________________________
Number and street
		
Phone (_______)______________________________________	
_____________________________________________________
	
		
City					State	
ZIP

Step 2:	 Identify the purchaser (lessor)
Name ____________________________________________ 	 Phone (_______)__________________________________
Address __________________________________________ 	 Date of purchase	 ___ ___/___ ___/___ ___ ___ ___
			
Number and street		
Month
Day
Year
_______________________________________________ 	 Write the purchaser's Illinois account ID number, FEIN or SSN.
City	
State	ZIP
Illinois account ID number ______________________________
	
			
FEIN ___________________ SSN ___________________

Step 3:	 Identify the lessee
Name _______________________________________________Address _______________________________________________
Number and street
		
Phone (_______)______________________________________	
_____________________________________________________
	

City					State	
ZIP	

Step 4:	 Identify the item(s) you are purchasing (or leasing)
Type of item(s) _______________________________________________________________________________________________________
Serial number(s) _______________________________________________________________________________________________________

Step 5:	 Identify how you will use the item(s) listed in Step 4. Check the appropriate box. You must complete
this step and also Step 6 if you are submitting this form as a blanket certificate.
I state that this item will be used
	
	
	
	

primarily in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease, including
graphic arts production.
primarily in production agriculture.
primarily for coal and aggregate exploration and related mining, off-highway hauling, processing, maintenance, and 		
reclamation, but excluding motor vehicles required to be registered under the Illinois Vehicle Code.

Step 6:	 Blanket Certificate Complete this step only if you are using this form as a blanket certificate. Check the
appropriate box.
I am the identified purchaser, and I certify that
	
	
	

all of the p
	 urchases that I make from this seller are eligible for the exemption identified in Step 5.
the following 	percentage, ______ %, of all of the purchases that I make from this seller are eligible for the 			
exemption identified in Step 5.

Step 7:	 Sign below
Under penalties of perjury, I state that I have examined this certificate and, to the best of my knowledge, it is true, correct, and
complete.
_______________________________________________________________________________________ 	

__ __/__ __/__ __ __ __

Purchaser’s signature					

Date

You may photocopy this form or you may obtain additional forms by visiting our website at tax.illinois.gov.
ST-587 (R-12/19)

This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this information is required.
Failure to provide information may result in this form not being processed and may result in a penalty.

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ST-587 	 Exemption Certificate (for Manufacturing, Production 					
		

Agriculture, and Coal and Aggregate Mining)
General Information

When is an Exemption Certificate required?
Generally, an Exemption Certificate is required for proof that
no tax is due on any sale that is made tax-free as a sale of
machinery or equipment used in graphic arts production,
manufacturing machinery, equipment, and tangible personal
property to be used primarily in manufacturing or assembling
of tangible personal property, production agriculture, or
coal and aggregate mining. Effective July 1, 2019, the
manufacturing machinery and equipment exemption includes
production related tangible personal property, such as
supplies and consumables including fuels, coolants, solvents,
oils, lubricants, and adhesives, hand tools, protective apparel,
and fire and safety equipment, primarily used or consumed
in a manufacturing process. The purchaser, at the seller’s
request, must provide the information that is needed to
complete this certificate.

Who keeps the Exemption Certificate?
The seller must keep the certificate. We may request it as
proof that no tax was due on the sale of the specified items.
Do not mail the certificate to us.

Can other forms be used?

Note: A purchase order signed by the purchaser may be
used as an Exemption Certificate if it contains all of the
previously stated required information.

When is a blanket Exemption Certificate used?
The purchaser may provide a blanket Exemption Certificate to
any seller from whom all purchases made from the identified
seller will be exempt. Qualified exemptions include items used:
•	 primarily in the manufacturing or assembling of tangible
personal property for wholesale or retail sale or lease,
including graphic arts production.
•	 primarily in production agriculture.
•	 primarily for coal and aggregate exploration and related
mining, off-highway hauling, processing, maintenance,
and reclamation, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
A blanket certificate can also specify that a percentage of the
purchases made from the identified seller will be exempt. In
either instance, blanket certificates should be kept up-to-date.
If a specified percentage changes, a new certificate should be
provided. Otherwise, all certificates should be updated at least
every three years.

Yes. You can use other forms or statements in place of this
certificate but whatever you use as proof that an exempt sale
of the qualified item was made must contain
•	 the seller’s name and address;
•	 the purchaser’s name and address;
•	 a description of the property being purchased;
•	 a statement that the property is being purchased for use
primarily in (1) manufacturing or assembling of tangible
personal property, (2) production agriculture, (3) coal and
aggregate mining; and
•	 the purchaser’s signature and date of signing.

Specific Instructions
Step 1: Identify the seller
Provide the seller's name, address, and phone number on the
lines provided.

Step 2: Identify the purchaser (lessor)
Provide the purchaser's (lessor's) name, address, phone number,
and date of purchase on the lines provided. You must also write
the purchaser's identification number on the corresponding line.

Step 5: Identify how you will use the item(s) listed in
Step 4
Check the appropriate box to indicate how the equipment will be
used. You must complete this step if you are submitting this form
as a blanket certificate.

Step 6: Blanket Certificate

Step 3: Identify the lessee

Complete this step only if you are using this form as a blanket
certificate.

If the purchaser is a lessor, provide the lessee's name,
address, and phone number on the lines provided.

Step 7: Sign Below
The purchaser must sign and date the form.

If the purchaser is not a lessor, leave this step blank and
continue to Step 4.

Step 4: Identify the item(s) you are purchasing
(leasing)
This includes machinery and repair/replacement parts.
Provide the type of item(s) and serial number(s) on the lines
provided.

Printed by authority of the State of Illinois. Web only — one copy ST-587 (R-12/19)