A hospital owner that owns one or more hospitals licensed under the Hospital Licensing Act or operated under the University of Illinois Hospital Act, or a hospital affiliate that is not already exempt under another provision of the Retailers’ Occupation Tax Act and meets the criteria for an exemption under 35 ILCS 120/2-9(c) qualifies for this exemption. To apply for the exemption, complete and submit Form STAX-300-H, Application for Hospital Sales Tax Exemption (Schedule A and Schedule E).
For hospitals or their affiliates that have already obtained a sales tax exemption certificate that is due to expire on June 30, Form STAX-300-HR, Renewal Form for Hospital Sales Tax Exemption,(Schedule A and Schedule E) is required to be filed with the Illinois Department of Revenue by May 15, of the same year to renew the exemption. Hospitals filing renewal forms received by this date will be reviewed and if approved, will receive a new five (5) year certificate.
The certification of services and activities on Form STAX-300-HC, Annual Certification Form for Hospital Sales Tax Exemption, will be required annually to maintain a valid sales tax certificate. Failure to file the annual certification may result in the termination of the sales tax exemption certificate.
The Renewal Form for Hospital Sales Tax Exemption must be mailed to:
For questions, please contact Loren Stouffe at 217 782-9376.