Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart F - SPECIAL INFORMATION FOR TAXABLE USERS
Section 150.710 - Procedure in Claiming Exemption from Use Tax

When a purchaser does not incur any Use Tax liability with respect to a particular transaction due to its status as an exempt entity (e.g., the purchaser is a church, charity, school or governmental body that has applied for and obtained an exemption identification number, see Section 130.2007 ), it must provide its exemption identification number to the retailer at the time of making the purchase in order to document the exempt nature of the transaction.