ILLINOIS REGISTER 4018
09
DEPARTMENT OF REVENUE
NOTICE OF ADOPTED AMENDMENTS
her agreement with the purchaser, delivers the goods from a point in this State to a
point outside this State not to be returned to a point within this State. The fact
that the purchaser actually arranges for the common carrier or pays the carrier that
effects delivery does not destroy the exemption. However, it is critical that the
seller is shown as the consignor or shipper on the bill of lading. If the purchaser
is shown as either the consignor or the shipper, the exemption will not apply.
e) The place at which title to the property passes to the purchaser is immaterial. The
place at which the contract of sale or contract to sell is negotiated and executed
and the place at which the purchaser resides are also immaterial. Sales of the type
described in subsections (c) and (d) are deemed to be within the protection of the
Commerce Clause of the Constitution of the United States.
f) To establish that the gross receipts from any given sale are exempt because the
tangible personal property is delivered by the seller from a point within this State
to a point outside this State under the terms of an agreement with the purchaser,
the seller will be required to retain in his or her records, to support deductions
taken on his or her tax returns proof that satisfies the Department that there was
an agreement and a bona fide delivery outside this State of the property that is
sold. The most acceptable proof of this fact will be:
1) If shipped by common carrier, a waybill or bill of lading requiring
delivery outside this State;
2) if sent by mail, an authorized receipt from the United States Post Office
department for articles sent by registered mail, parcel post, ordinary mail
or otherwise, showing the name of the addressee, the point outside Illinois
to which the property is mailed and the date of the mailing; if the receipt
does not comply with these requirements, other supporting evidence will
be required;
3) if sent by seller's own transportation equipment, a trip sheet signed by the
person making delivery for the seller and showing the name, address and
signature of the person to whom the goods were delivered outside this
State; or, in lieu thereof, an affidavit signed by the purchaser or his or her
representative, showing the name and address of the seller, the name and
address of the purchaser and the time and place of the delivery outside
Illinois by the seller; together with other supporting data as required by
Section 130.810 of this Part and by Section 7 of the Act.
