If you are an exclusively charitable, religious, or educational organization; a government organization; or otherwise meet the requirements as a tax-exempt organization (e.g., arts or cultural organization or qualifying senior citizens organization) and you wish to apply for a Sales Tax Exemption (E) number, your organization must submit the following required documentation:
Form STAX-1, Application for Sales Tax Exemption;
- the articles of incorporation, if incorporated;
- the organization's constitution, if unincorporated;
- the by-laws;
- the IRS letter, reflecting federal tax-exempt status, if your organization has one (see the
Internal Revenue Service's website for information on becoming a non-profit organization);
- the most recent financial statement (religious organizations do not need to submit a financial statement with the initial request);
- A brief narrative that explains purposes, functions, and activities of your organization;
- Brochures or other printed material explaining the purposes, functions, and activities of your organization; and
- Any other information that describes the purposes, functions, and activities of your organization.
Note: There is no fee to apply. A charitable organization isn't necessarily qualified because it has a charter from the Secretary of State’s office designating it as a not-for-profit corporation, or an exemption from federal taxes under Section 501(c)(3) of the Internal Revenue Code. Although the information is relevant, it doesn't prove the charitable nature of the organization.
Click here for information on how to renew your Sales Tax Exemption Status.
Click here to verify a sales tax exemption number (E-number).
86 Ill. Adm. Code Section 130.2007.
The information outlined above should be sent to the following address:
Sales Tax Exemption Section 3-520
Illinois Department of Revenue
101 W Jefferson St
Springfield IL 62702-5145
apply online using MyTax Illinois, our online account management program. If you have questions, contact us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-8881 or email us at
If your organization’s name or address changes after your E-number has been assigned, submit
Form STAX-300-C, Sales Tax Exemption Business Information Update. For a name change, you also must submit with Form STAX-300-C copies of your organization’s articles of incorporation, if incorporated, or your organization's constitution, if unincorporated.
For more information about purchases by exempt organizations and the property tax exemption, please see
PIO-37, Sales & Property Tax Exemptions, or refer to our
Publication 104 for a list of common sales tax exemptions. This publication identifies several of the most common sales tax exemptions, explains how retailers and service persons must document sales of tax-exempt items, and provides references to the Illinois Administrative Code for each exemption. For a complete listing, see
86 Ill. Adm. Code Section 130.120.
Organizations that possess active E numbers are also allowed to engage in a very limited amount of retail selling without incurring sales tax liability. An exempt organization may engage in sales to members, noncompetitive sales, and certain occasional dinners and similar activities (no more than two times a year) without incurring sales tax liability. See 86 Ill. Adm. Code 130.2005(a)(2) through (a)(4).