Illinois Nonresidency Exemption Certification for Sales and Leases of Motor Vehicles and Trailers

Nonresidency Exemption Certification for Sales and Leases of Motor Vehicles and Trailers
ST-588, Nonresidency Exemption Certification for Sales and Leases of Motor Vehicles and Trailers
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Illinois Department of Revenue

	ST-588	
Nonresidency Exemption Certification for Sales
and Leases of Motor Vehicles and Trailers

Seller: Keep this certification in your records as evidence of the exemption claimed. Do not attach to any form you send to the Department.

Step 1:	 Identify the seller
Name ____________________________________________	

Address __________________________________________

Phone (______)____________________________________	

_________________________________________________

Number and street

City

State

ZIP

Step 2:	 Identify the purchaser
Name ____________________________________________	

Phone (_______)___________________________________

Address __________________________________________	

Date of purchase	

Number and street	

___ ___/___ ___/___ ___ ___ ___
Month	

Day 	

Year

_________________________________________________	
City

State

ZIP

Step 3:	 If the purchaser is a leasing company, identify the lessee
Name ____________________________________________	

Address __________________________________________

Phone (_______)___________________________________	

_________________________________________________

Number and street

City

State

ZIP

Step 4:	 Identify the motor vehicle or trailer purchased (or leased) and the tax return for the sale
Year _________	

Make _____________________________	 Model ____________________________________________

Vehicle identification no. (VIN) _____________________________________________________________________________
Tax return number from Form ST-556 or Form ST-556-LSE: _____________________________

Step 5:	 Nonresident purchaser certification - Sign below

Nonresident purchasers who are individuals must sign Statement A. Nonresident purchasers that are not individuals must
sign Statement B.

A. Individuals

Under applicable penalties, including penalties for perjury and fraud, I state that I am not an Illinois resident. I understand that if
I am a resident of Illinois or use the item in Illinois for more than 30 days in a calendar year, I am also liable for tax, penalty, and
interest on this purchase.
________________________________________________________________________________ 	 __ __/__ __/__ __ __ __
Purchaser’s signature	

Date

B. Non-individuals (e.g., corporations, partnerships, trusts, etc)

Check one:
Under applicable penalties, including penalties for perjury and fraud, I state that the purchaser is an entity incorporated,
organized, or created under the laws of _________________ and has its commercial domicile in _________________.
State or foreign country	

State or foreign country

Under applicable penalties, including penalties for perjury and fraud, I state that the purchaser has no state or foreign
country of incorporation, creation, organization, and commercial domicile (e.g., grantor trust), but the principal user's state
or foreign country of residence is _________________.
State or foreign country

The undersigned has authority to sign this certification on behalf of the purchaser and understands that, in doing so, if the
purchaser is a resident of Illinois or uses the item in Illinois for more than 30 days in a calendar year, the purchaser will be liable
for tax, penalty, and interest on this purchase.
________________________________________________________________________________ 	 __ __/__ __/__ __ __ __
Signature of owner, officer, or other authorized person	

Date

ST-588 (R-06/23)

Printed by authority of the state of Illinois — Web only, one copy

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Illinois Department of Revenue

Form ST-588	 Instructions for Nonresidency Exemption

Certification for Sales and Leases of Motor
Vehicles and Trailers
General Information

When is this certification required?

If you are a registered Illinois dealer claiming the nonresident
purchaser exemption in Section 5, Box A, of Form ST-556,
Sales Tax Transaction Return, or the lease to non-Illinois
resident exemption in Section 6, Box A, of Form ST-556-LSE,
Transaction Return for Leases, you must obtain from the
purchaser a signed certification documenting the purchaser's
eligibility for the nonresident purchaser exemption. As a
condition of claiming this exemption, nonresident purchasers
must certify that they are not residents of Illinois.
Note: To determine whether a purchaser is eligible for the
nonresident purchaser exemption, see ST-58, Reciprocal Non-Reciprocal Vehicle Tax Rate Chart, available on our
website at tax.illinois.gov. Do not use this chart if the
purchaser is a leasing company that is offering the vehicle for
lease to a nonresident lessee.

Who keeps the certification?

The seller is responsible for obtaining this certification and
must retain the certification in its records as proof that no tax
was due on the sale of the specified item.
Do not mail the certification to us. You must, however, file
Form ST-556 or Form ST-556-LSE to report the exempt sale.

When the purchaser is not an individual, retain a copy of the
out-of-state driver's license of the person making the purchase
on behalf of the actual purchaser. Also, retain the number of
the drive-away permit issued or the out-of-state license plate
transferred to the motor vehicle or trailer.
See 86 Illinois Administrative Code Section 130.605(b)(1),
available on our website at tax.illinois.gov, for other
examples of evidence of nonresidency if you are unable to
obtain a copy of the purchaser's out-of-state driver's license.

How do I treat lease transactions?

If the purchaser is a leasing company that is offering the
vehicle for lease to a nonresident lessee, you must have
the lessee certify nonresidency as if the lessee were the
purchaser. Use Statement A if the lessee is an individual and
Statement B if the lessee is not an individual. Retain the same
documentation for the lessee that you would for any other
non-Illinois resident claiming this exemption.

Can other forms be used?

Yes. You can use other forms or statements in place of
this certification, as long as the alternate certification is in
substantially the same form as this certification.

What other documentation must be retained?

In addition to this certification, you must retain in your records
evidence to support the purchaser's claim of nonresidency.
When the purchaser is an individual, the best evidence to
support the purchaser's claim of nonresidency is a copy of
the purchaser's out-of-state driver's license. Also, retain the
number of the drive-away permit issued or the out-of-state
license plate transferred to the motor vehicle or trailer.

Specific Instructions
Step 1: Identify the seller

Enter the seller's name, address, and phone number on the
lines provided.

Step 2: Identify the purchaser

Enter the purchaser's name, address, phone number, and
date of purchase on the lines provided.

Step 3: If the purchaser is a leasing company,
identify the lessee

If the purchaser is a leasing company that is offering the
vehicle for lease to a nonresident lessee, enter the lessee's
name, address, and phone number on the lines provided.
Otherwise, leave Step 3 blank.

ST-588 (R-06/23)

Printed by authority of the state of Illinois — Web only, one copy

Step 4: Identify the item purchased (or leased)
and the tax return for the sale

Enter the year, make, model and vehicle identification number
(VIN) of the motor vehicle or trailer. Also, enter the tax return
number from the Form ST-556 or Form ST-556-LSE reporting
the exempt sale.

Step 5: Nonresident purchaser certification - Sign
below
For individuals, the purchaser must sign and date the form
using Statement A.

For nonresident purchasers that are not individuals, the
owner, officer, or other authorized person must sign and date
the form using Statement B.
For lease transactions, the lessee must sign this certification
as if the lessee were the purchaser. Use Statement A if the
lessee is an individual and Statement B if the lessee is not an
individual.