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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 
ST-589 (N-10/15)          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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  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 
The following types of sale qualify as exempt:                                  certificate meets all the requirements of Section 2-5(39) of the 
• sales of tangible personal property purchased and used in the                 Retailers' Occupation Tax Act;
  construction or maintenance of structures and physical plant                • a statement that the not-for-profit corporation is in good standing 
  owned by a community water supply, when the tangible personal                 and has not been dissolved (a foreign not-for-profit corporation 
  property is physically incorporated into the structures and                   also shall state that it has obtained a certificate of authority to 
  physical plant; or                                                            conduct affairs in Illinois and that the certificate has not been 
• sales of tangible personal property purchased and owned by a                  withdrawn);
  community water supply, when the tangible personal property                 • a description of the tangible personal property being purchased;
  is not physically incorporated into the structures and physical             • a statement that the tangible personal property is either:
  plant owned by a community water supply but is used in the                    - being purchased and used in the construction or 
  construction and maintenance of a community water supply.                       maintenance of structures and physical plant owned by a 
See 86 Ill. Adm. Code 130.1934(c), for a detailed list of tangible                community water supply and physically incorporated into the 
personal property that does and does not qualify for this exemption.              structures and physical plant; or
Who keeps the exemption certificate?                                            - being purchased for use in the construction or maintenance 
The seller must keep the certificate as proof that no tax was due                 of a community water supply by a community water supply; 
on the sale of the specified tangible personal property. Unless                   and
requested, do not mail the certificate to us. A retailer that obtains         • the signature of the chief executive officer of the not-for-profit 
proper certification is relieved of any tax liability relating to the sale in   corporation operating the community water supply or the chief 
the event the tangible personal property purchased by the community             executive officer's duly authorized designee.
water supply is not used by the community water supply in the                 If the purchaser is a contractor, the equivalent certificate also must 
construction or maintenance of the community water supply identified          contain a signed statement that the tangible personal property will be 
in the certificate of eligibility for sales tax exemption issued by the       physically incorporated into the structures and physical plant owned 
not-for-profit corporation.                                                   by a community water supply in fulfillment of a construction contract 
                                                                              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
The community water supply must always complete Steps 1 through               Step 4: Identify how the tangible personal property 
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)