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Business Incentives Reporting and Building Materials Exemption Certification

New for 2014

Public Act 98-0109 made changes to the business incentives reporting requirements originally outlined in Public Act 97-905.

  • Informational Bulletin FY 2014-11
  • Holders of sales tax exemption certificates from IDOR issued for the period beginning July 1, 2013, must file a report.
  • Enterprise Zone and River Edge Redevelopment Zone administrators no longer are required to file reports.
  • The deadline to file reports for all of those required to do so has been changed to May 31(previously the end of March).

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