The Exemption Unit of the City of Chicago Department of Finance Tax Division processes requests for tax exemptions and registration, resale, and re-lease certificates.
Complete this application if you are requesting an exemption on an event basis in accordance with Section 4-156-020B(5)(a) through 4-156-020B(5)(g) of the Chicago Amusement Tax ordinance.
For Amusement Tax exemption requests in accordance with 4-156-020B(5)(a)through (f), the applicant must demonstrate that the proceeds intended to inure exclusively to the benefit of the exempt entity or entities are reasonably anticipated to equal at least 10 percent of the gross revenues from the amusement.
Complete this application if you are requesting an exemption for a DJ performance in accordance with Amusement Tax Ruling #4.
Complete this application if you are requesting an exemption for nonpossessory computer leases in accordance with Section 3-32-030A(13)(a) of the Transaction Tax ordinance.
Please note, in order to qualify for this exemption your business must:
1) Hold a valid and current business license issued by the City or another jurisdiction.
2) Have under $25 Million in gross receipts or sales for the most recent full calendar year prior to the annual tax year for which the exemption is sought.
3) Have been in operation for fewer than 60 months.
If you do not meet ALL of the above requirements, you will not qualify for the exemption.
Please contact our Exemption Unit at email@example.com to apply for any of the certificates below. In your request, please include your business name, City of Chicago business account number, contact information, certificate for which you are applying, and a copy of your current certificate (if applicable).
Amusement Tax resale certificates (Section 4-156-020(J) of the Chicago Amusement Tax ordinance).
Electricity Use Tax resale certificates (Section 3-53-050 of the Electricity Use Tax ordinance).
Telecommunication Tax resale certificates (Section 3-73-080 of the Telecommunications Tax ordinance).
Transaction Tax Certificate of Registration (Section 3-32-080(B) of the Chicago Personal Property Lease Transaction Tax ordinance, Transaction Tax Ruling #12 ¶19).
Transaction Tax release certificates (Section 3-32-060 of the Chicago Personal Property Lease Transaction Tax ordinance).
Vehicle Fuel Certificate of Registration - Distributor (Section 3-52-110 of the Vehicle Fuel Tax ordinance).