Who qualifies for a sales tax exemption?

Your organization must be:

  • organized and operated exclusively for charitable, religious, educational, or governmental purposes;
  • not-for-profit and organized for arts and cultural purposes; or
  • not-for-profit and organized primarily for the recreation of persons 55 years of age or older.

Sales tax exemptions are given to schools, governmental bodies, churches, and exclusively charitable organizations. Exempt status is also granted to licensed not-for-profit day care centers, qualifying senior citizens organizations and institutions, and 501(c)3 music or dramatic arts organizations, such as theatrical groups, symphony orchestras, or other performing arts groups.

There is no fee to apply for a sales tax exemption number (e-number). Your organization should submit Form STAX-1, Application for Sales Tax Exemption or Apply for or Renew a Sales Tax Exemption online using MyTax Illinois. If eligible, IDOR will issue your organization a sales tax exemption number (e-number). The sales tax exemption may take up to 90 days to process and it is not retroactive. Your organization must give this number to a merchant to make purchases tax-free.

For more information about sales tax exemptions, see the Information for exclusively charitable, religious, or educational organizations; governmental bodies; and certain other tax-exempt organizations (PIO-37) page on the IDOR website.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.