Form ST-589 "Certificate of Eligibility for Sales and Use Tax Exemption - Community Water Supply" - Illinois

What Is Form ST-589?

This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2015;
  • The latest edition provided by the Illinois Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-589 by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.

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Download Form ST-589 "Certificate of Eligibility for Sales and Use Tax Exemption - Community Water Supply" - Illinois

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Illinois Department of Revenue
ST-589
Certificate of Eligibility for Sales and Use Tax
Exemption — Community Water Supply
The seller must keep this certificate. The community water supply must always complete Steps 1 through 4. If the purchaser is a
contractor, the contractor also must complete Step 5.
Step 1: Identify the seller
Name
Address
_______________________________________________
_______________________________________________
Number and street
Phone
( _______ ) ______________________________________
_____________________________________________________
City
State
ZIP
Step 2: Identify the community water supply
Name
Date of purchase
_______________________________________________
___ ___/___ ___/___ ___ ___ ___
Month
Day
Year
Address
Illinois EPA Water Supply Facility Number:
_____________________________________________
Number and street
IL
___________________________________________________
____ ____ ____ ____ ____ ____ ____
City
State
ZIP
Phone
(_______)______________________________________
FEIN ____ ____ - ____ ____ ____ ____ ____ ____ ____
Step 3: Identify the tangible personal property you are purchasing
Description of tangible personal property _____________________________________________________________________
_______________________________________________________________________________________________________
Vehicle identification number (VIN) or other identifying number for items that must be titled or registered with an agency of
Illinois state government __________________________________________________________________________________
Step 4: Identify how the tangible personal property will be used and sign below
This is a purchase by the community water supply identified above, and
(check one)
this tangible personal property is being purchased and used in the construction or maintenance of structures and
physical plant owned by the community water supply and will be physically incorporated into the structures and physical
plant; or
this tangible personal property will not be physically incorporated into the structures and physical plant owned by a
community water supply but is being purchased for use in the construction or maintenance of a community water
supply. Note: This exempt purpose can be claimed only when the purchaser is the community water supply, not a
contractor.
Sign here
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. I further state that the above-identified community water supply meets all the requirements of Section 2-5(39) of
the Retailers' Occupation Tax Act and that the not-for-profit corporation is in good standing and has not been dissolved. If
the not-for-profit corporation is a foreign not-for-profit corporation, I also state that it has obtained a certificate of authority to
conduct affairs in Illinois and that the certificate has not been withdrawn.
_______________________________________________________________________________________
__ __/__ __/__ __ __ __
Signature of chief executive officer or duly authorized designee
Date
Step 5: If the purchaser is a contractor, also complete the following and sign below
Contractor's Name _________________________________
Address
_______________________________________________
Number and street
Phone
(_______)______________________________________
_____________________________________________________
City
State
ZIP
I am a contractor and the tangible personal property I am purchasing will be physically incorporated into the structures and
physical plant owned by a community water supply in fulfillment of a construction contract with a not-for-profit corporation that
operates the community water supply and is eligible for this exemption. 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.
_______________________________________________________________________________________
__ __/__ __/__ __ __ __
Contractor's signature
Date
If you have questions about the community water supply sales and use tax exemption, call the Illinois Department of Revenue
at (217) 785-6606. Additional forms are available on our website at tax.illinois.gov.
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.
ST-589 (N-10/15)
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Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Department of Revenue
ST-589
Certificate of Eligibility for Sales and Use Tax
Exemption — Community Water Supply
The seller must keep this certificate. The community water supply must always complete Steps 1 through 4. If the purchaser is a
contractor, the contractor also must complete Step 5.
Step 1: Identify the seller
Name
Address
_______________________________________________
_______________________________________________
Number and street
Phone
( _______ ) ______________________________________
_____________________________________________________
City
State
ZIP
Step 2: Identify the community water supply
Name
Date of purchase
_______________________________________________
___ ___/___ ___/___ ___ ___ ___
Month
Day
Year
Address
Illinois EPA Water Supply Facility Number:
_____________________________________________
Number and street
IL
___________________________________________________
____ ____ ____ ____ ____ ____ ____
City
State
ZIP
Phone
(_______)______________________________________
FEIN ____ ____ - ____ ____ ____ ____ ____ ____ ____
Step 3: Identify the tangible personal property you are purchasing
Description of tangible personal property _____________________________________________________________________
_______________________________________________________________________________________________________
Vehicle identification number (VIN) or other identifying number for items that must be titled or registered with an agency of
Illinois state government __________________________________________________________________________________
Step 4: Identify how the tangible personal property will be used and sign below
This is a purchase by the community water supply identified above, and
(check one)
this tangible personal property is being purchased and used in the construction or maintenance of structures and
physical plant owned by the community water supply and will be physically incorporated into the structures and physical
plant; or
this tangible personal property will not be physically incorporated into the structures and physical plant owned by a
community water supply but is being purchased for use in the construction or maintenance of a community water
supply. Note: This exempt purpose can be claimed only when the purchaser is the community water supply, not a
contractor.
Sign here
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. I further state that the above-identified community water supply meets all the requirements of Section 2-5(39) of
the Retailers' Occupation Tax Act and that the not-for-profit corporation is in good standing and has not been dissolved. If
the not-for-profit corporation is a foreign not-for-profit corporation, I also state that it has obtained a certificate of authority to
conduct affairs in Illinois and that the certificate has not been withdrawn.
_______________________________________________________________________________________
__ __/__ __/__ __ __ __
Signature of chief executive officer or duly authorized designee
Date
Step 5: If the purchaser is a contractor, also complete the following and sign below
Contractor's Name _________________________________
Address
_______________________________________________
Number and street
Phone
(_______)______________________________________
_____________________________________________________
City
State
ZIP
I am a contractor and the tangible personal property I am purchasing will be physically incorporated into the structures and
physical plant owned by a community water supply in fulfillment of a construction contract with a not-for-profit corporation that
operates the community water supply and is eligible for this exemption. 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.
_______________________________________________________________________________________
__ __/__ __/__ __ __ __
Contractor's signature
Date
If you have questions about the community water supply sales and use tax exemption, call the Illinois Department of Revenue
at (217) 785-6606. Additional forms are available on our website at tax.illinois.gov.
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.
ST-589 (N-10/15)
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Instructions for Form ST-589, Certificate of Eligibility for Sales
and Use Tax Exemption — Community Water Supply
General Information
When is an exemption certificate required?
Can I use my own equivalent form?
A community water supply purchaser (or a contractor) claiming a
Yes. As noted above, you can use other forms or statements in place
sales and use tax exemption must provide to the seller either Form
of this certificate, provided the certificate contains the following:
ST-589, Certificate of Eligibility for Sales and Use Tax Exemption —
the name of the not-for-profit corporation operating the
Community Water Supply, or an equivalent as proof that no tax is
community water supply;
due on certain sales.
the location or address of the community water supply;
What sales qualify for the exemption?
a statement that the community water supply identified in the
certificate meets all the requirements of Section 2-5(39) of the
The following types of sale qualify as exempt:
Retailers' Occupation Tax Act;
sales of tangible personal property purchased and used in the
a statement that the not-for-profit corporation is in good standing
construction or maintenance of structures and physical plant
and has not been dissolved (a foreign not-for-profit corporation
owned by a community water supply, when the tangible personal
also shall state that it has obtained a certificate of authority to
property is physically incorporated into the structures and
conduct affairs in Illinois and that the certificate has not been
physical plant; or
withdrawn);
sales of tangible personal property purchased and owned by a
a description of the tangible personal property being purchased;
community water supply, when the tangible personal property
a statement that the tangible personal property is either:
is not physically incorporated into the structures and physical
-
being purchased and used in the construction or
plant owned by a community water supply but is used in the
maintenance of structures and physical plant owned by a
construction and maintenance of a community water supply.
community water supply and physically incorporated into the
See 86 Ill. Adm. Code 130.1934(c), for a detailed list of tangible
structures and physical plant; or
personal property that does and does not qualify for this exemption.
-
being purchased for use in the construction or maintenance
Who keeps the exemption certificate?
of a community water supply by a community water supply;
The seller must keep the certificate as proof that no tax was due
and
on the sale of the specified tangible personal property. Unless
the signature of the chief executive officer of the not-for-profit
requested, do not mail the certificate to us. A retailer that obtains
corporation operating the community water supply or the chief
proper certification is relieved of any tax liability relating to the sale in
executive officer's duly authorized designee.
the event the tangible personal property purchased by the community
If the purchaser is a contractor, the equivalent certificate also must
water supply is not used by the community water supply in the
contain a signed statement that the tangible personal property will be
construction or maintenance of the community water supply identified
physically incorporated into the structures and physical plant owned
in the certificate of eligibility for sales tax exemption issued by the
by a community water supply in fulfillment of a construction contract
not-for-profit corporation.
with a not-for-profit corporation that operates the community water
Do leases of tangible personal property qualify for
supply and is eligible for this exemption.
the exemption?
What if I have questions?
No. Purchases of tangible personal property by a lessor to be
For questions related to the community water supply sales and use
leased to a community water supply for use in the construction
tax exemption, call us at (217) 785-6606.
or maintenance of structures and physical plant owned by the
community water supply do not qualify for the exemption.
Specific Instructions
Step 4: Identify how the tangible personal property
The community water supply must always complete Steps 1 through
4. If the purchaser is a contractor, the contractor also must complete
will be used and sign below
Step 5.
The community water supply must check the box to indicate how the
Step 1: Identify the seller
tangible personal property will be used. Either the chief executive
Provide the seller's name, address, and phone number on the lines
officer of the not-for-profit corporation operating the community water
provided.
supply or the chief executive officer's duly authorized designee must
Note: The seller must keep this certificate.
sign and date the form.
Step 2: Identify the community water supply
Step 5: If the purchaser is a contractor, also
Provide the community water supply's name, address, phone
complete the following and sign below
number, and date of purchase on the lines provided. You also must
Provide the contractor's name, address, and phone number. The
provide the community water supply's Illinois EPA water supply
contractor also must sign and date the form.
facility number and FEIN.
Step 3: Identify the tangible personal property you
are purchasing
Describe the tangible personal property you are purchasing. If the
tangible personal property is an item that must be titled or registered
with an agency of Illinois state government, you also must provide
the Vehicle Identification Number (VIN) or other identifying number.
ST-589 Instructions (N-10/15)
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