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Business Incentives Reporting and Building Materials Exemption Certification

New for 2015

  • The reporting of all building materials purchased with sales tax exemption certificates is to be completed by the certificate holders. Building materials purchases are no longer reported on the Business Reports.
  • The deadline to file reports was Monday, June 1, 2015, since the filing deadline of May 31, 2015, fell on a Sunday this year.

The reporting system is now available. Businesses, utilities and entities that have been issued sales tax exemption certificates for building materials may begin filing their reports for calendar year 2014 incentives. Do not use the reporting system to report incentives from earlier calendar years. If you wish to file a report for incentives for an earlier calendar year, you must contact IDOR by email using the form at the bottom of this page.

Business Incentives Reporting

The State of Illinois provides a variety of tax incentives to certified High Impact Businesses, and to businesses that are located in any of Illinois’ Enterprise Zones or River Edge Redevelopment Zones (RERZ). Reporting of these incentives to the Illinois Department of Revenue must be completed on an annual basis. Businesses receiving these tax incentives, Building Materials Exemption Certificate (BMEC) holders buying for projects in those zones, and utility companies providing tax exempt gas, electric, or telecom services to eligible businesses each have a unique report to file with the Department.

Businesses, utilities, and certificate holders subject to these reporting requirements should file their reports by following the links below.

Building Materials Exemption Certification

Among the tax incentives offered to Enterprise Zone, RERZ, and High Impact businesses, is an exemption from sales tax on building materials used in the construction, rehabilitation, or renovation of real estate.  Beginning July 1, 2013, the building materials exemption will be available only to those contractors or other entities with a certificate issued by the Illinois Department of Revenue.

A contractor or other entity seeking a certificate must apply though the Zone Administrator of the zone where the project is located or through the High Impact Business project manager.

If you are a Zone Administrator, High Impact Business project manager, or construction contractor (or other entity) seeking an exemption certificate or wanting to manage your Building Materials Exemption Certificate account, follow the links below.

Illinois Department of Revenue Reports on Business Incentives

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