This form is used to claim a sales tax exemption on qualifying equipment purchases in Illinois. This may include items such as ammonia tanks, nurse tanks, and certain application equipment or trailers, provided they meet the requirements for exempt use.   Complete this form and provide it to the seller at the time of purchase to document the exemption. The seller is required to keep the certificate on file as proof that no sales tax was charged.   This certificate may be used for: Single purchases, or Blanket certificates covering multiple purchases from the same vendor Proper completion is important to ensure compliance with Illinois Department of Revenue requirements.

Amendments to Section 3-809 of the Illinois Vehicle Code remove prior references to fertilizer nurse tanks and related equipment from the statute’s registration provisions. Under previous law, nurse tanks (up to 3,000 gallons) were eligible for registration under a reduced fee structure. The updated language eliminates this requirement, and nurse tanks are no longer specifically identified within Section 3-809. Accordingly, nurse tanks utilized in agricultural operations are now generally considered exempt implements of husbandry, provided they are operated in compliance with applicable provisions of Illinois law governing such equipment. In addition, the amendments eliminate the $250 annual registration requirement previously applied to certain self-propelled agricultural fertilizer implements. While these implements remain subject to operational limitations (including weight, width, speed, and distance restrictions), they are no longer subject to a specific registration fee under this Section.

According to the IL Dept of Revenue, scales used to weigh agricultural inputs are subject to sales taxes.  So are storage tanks unless the storage tanks are on a vehicle that is also applying the pesticides or fertilizers in the field of application.  Contact IFCA with questions on sales tax exemptions for agriculture.  

Have your farmers sign this document and keep it on file to assure they are using tax-free ag inputs for production agriculture uses only. 

Click here for the rules, application form and instructions to apply for an Illinois pollution control facility property tax credit for your agrichemical containment systems.