NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.
Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No
Additional Information or Instructions:
The State of Illinois does not directly impose State sales tax on consumers, instead it assesses a gross receipts tax on vendors. Vendors have the ability to pass the cost of the gross receipts tax to card holders. This is allowable, even on CBA transactions. If an agency has an exemption identification number (E-number), vendors may be exempted from the gross receipts tax.
Do I need a form? No forms are required, however to receive an exemption, agencies are required to have an Exemption Identification Number (E-number). For information on how to receive an E-number, please contact the Illinois Department of Revenue's Central Registration at (217-785-3707). Please note that vendors may request form CRT-61 Certificate of Resale, but as long as a vendor is provided an E-number, the form is not required.
Who do I contact if I have questions?
Illinois Department of Revenue