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General Information
When do I complete this report? What is not considered “production-related
You must complete this report if you have used Manufacturer’s tangible personal property”?
Purchase Credit (MPC) to satisfy state use or service use tax “Production-related tangible personal property” does not include
liability on purchases of production-related tangible personal
property made from either Illinois-registered or nonregistered • tangible personal property used, within or outside a
(in-state or out-of-state) suppliers. You must file this report no manufacturing or graphic arts facility, in sales, purchasing,
later than June 30 of the year following the calendar year in which accounting, fiscal management, marketing, personnel
you used the credit. recruitment or selection, or landscaping; or
• tangible personal property required to be titled or registered
Note: After August 30, 2014, you can no longer earn with a department, agency, or unit of federal, state, or local
Manufacturer’s Purchase Credit on purchases of tax-exempt government.
manufacturing or graphic arts machinery and equipment. MPC
earned in 2014 must be used no later than December 31, 2016. How do I complete this report?
Complete each line of this report using information you have
What is “production-related tangible personal retained in your records. If you do not complete and file
property”? this report timely, you may lose your credit, and you may
The term “production-related tangible personal property” refers be subject to penalty and interest. Do not submit invoices,
to items used or consumed by the purchaser in a facility in which certifications, or Form ST-16-C.
the manufacturing process or graphic arts production takes place. Where can I get help?
The term includes You may get help by visiting our website at tax.illinois.gov or
• tangible personal property purchased for incorporation into calling weekdays between 8 a.m. and 5 p.m. at 1 800 732-8866 or
real estate within a manufacturing or graphic arts facility; 217 782-3336. Call 1 800 544-5304, our TDD (telecommunications
• tangible personal property used or consumed in activities such device for the deaf).
as preproduction material-handling, receiving, quality control,
inventory control, storage, staging, and packaging for shipping
and transportation purposes; and
• tangible personal property used or consumed by the purchaser
for research and development.
Specific Instructions
Step 1: Identify your business Column B - Write the taxable purchase price of all
Lines 1, 2, and 3 - Write your business name, address, and production-related tangible personal property you purchased
telephone number. from out-of-state suppliers on which you used Manufacturer’s
Purchase Credit.
Line 4 - Write your Illinois account ID number. If you do not have
an account ID number, check the box and write your FEIN in the Column C - Add the amounts from Columns A and B.
space provided. Column D - Write the amount of credit you used. This amount
Line 5 - Write the year during which you made production-related must not exceed 6.25 percent of the taxable purchase price in
purchases. This report is due by June 30 of the year following Column C.
the calendar year in which you used Manufacturer’s Purchase Totals - Add Lines 1 through 12 in Column C, and write the result
Credit. For example, the report for purchase year 2014 is due on the total line. Add Lines 1 through 12 in Column D, and write
June 30, 2015. the result on the total line.
Step 2: Identify the purchases for which MPC Step 3: Sign below
was used (Do not round your figures.) Sign your name, and write your telephone number and the date
on the lines provided. If this form is completed by a paid tax
If you do not complete each column for each applicable line, we
preparer, the preparer must also sign the appropriate line and
will reduce or deny your credit.
complete the requested information. Mail this form to:
In addition, do not report any MPC that you have authorized for
use in an audit. SALES TAX PROCESSING DIVISION
Complete the requested information for each month. If you did not ILLINOIS DEPARTMENT OF REVENUE
use credit, write “0” on the line. PO BOX 19034
SPRINGFIELD IL 62794-9034
Column A - Write the taxable purchase price of all
production-related tangible personal property you purchased from
Illinois suppliers on which you used Manufacturer’s Purchase
Credit.
ST-17 (R-09/14)
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