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Sales Tax Exemptions for Hospitals

A hospital owner with one or more hospitals licensed under the Hospital Licensing Act or operated under the University of Illinois Hospital Act, or an affiliate not already exempt under another provision of 35 ILCS 12/2-9(c) may qualify for a sales tax exemption. To apply for the exemption, complete and submit Form STAX-300-H, Application for Hospital Sales Tax Exemption (Schedule A and Schedule E).

Hospitals and their affiliates already possessing a sales tax exemption certificate expiring on June 30 are required to file Form STAX-300-HR, Renewal Form for Hospital Sales Tax Exemption,(Schedule A and Schedule E) This form must be filed with the Department by May 15, to renew the exemption. If approved, a new five (5) year certificate will be issued.

The certification needs to be submitted annually through Form STAX-300-HC, Annual Certification Form for Hospital Sales Tax Exemption, to maintain a valid sales tax certificate.  Failure to timely file the STAX 300-HC by May 15, may result in termination of the sales tax exemption certificate.

All forms must be mailed to:

TAXPAYER SERVICES – EXEMPTIONS SECTION MC 3-520
ILLINOIS DEPARTMENT OF REVENUE
101 WEST JEFFERSON ST
SPRINGFIELD IL 62702

For questions, please contact Jerry Purcell Jr., at 217 785-8661.