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forms and you should not photocopy any previous forms. The Form ST-1 and ST-2-TS

that you file is due on the 20th day of the month following the month you removed the

merchandise from storage for use or consumption in Illinois.

The appropriate method of reporting on Form ST-1 and ST-2-TS is the same for you as

for permit holders who are registered retailers or use tax filers. Please see the previous

heading for reporting instructions.

You cannot assign or transfer your permit to anyone else for use.

2) Your permit allows you to make tax-free purchases, from Illinois retailers, of tangible

personal property that is

purchased by you as part of your centralized purchasing activities in Illinois,

●

temporarily stored in Illinois and used or consumed solely outside the state, or

●

temporarily stored in Illinois for the purpose of being processed, fabricated, manufac-

●

tured into, attached to, or incorporated into other property that will be used or con-

sumed solely outside the state.

3) At the time of purchase, you must give your Illinois retailer/supplier a written certification

that provides

your name and address,

●

your expanded temporary storage permit number, and

●

a statement that you will temporarily store the property in Illinois and use or consume

●

it solely outside the state or the property will be processed, fabricated, manufactured

into, attached to, or incorporated into other property that will be used or consumed

solely outside the state.

Note: We have developed Form CRT-62, Certificate of Expanded Temporary Storage,

which a purchaser may use when making qualifying purchases with the expanded tempo-

rary storage permit. This form is available by

visiting our Web site at ,

●

calling “Illinois Tax Fax,” our fax-on-demand service, at 217 785-3400, or

●

calling our 24-hour Forms Order Line at 1 800 356-6302.

●

If all of the purchases you make from a specific retailer/supplier qualify for this exemp-

tion, you may provide the retailer with a blanket certificate of expanded temporary

storage rather than a separate certificate for each transaction.

If you know that a certain percentage of the purchases you make from an Illinois retailer

will qualify for this exemption, you may provide the retailer with a blanket certificate of

expanded temporary storage stating the percentage of the purchases that will qualify. You

must pay tax to the retailer on the remaining non-exempt percentage of your purchases.

Note: We have provided a space for “blanket certificate” information on Form CRT-62,

Certificate of Expanded Temporary Storage.

ST-51 back (R-01/07)

IL-492-4282

Form St-51 - Information For Expanded Temporary Storage Applicants And Permit Holders Page 2

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