If you have additional inquiries, you may submit them by e-mail with the form at the bottom of this page.
All applications must be submitted through the “Business Incentives Reporting and Building Materials Exemption Certification” area on the Department of Revenue’s website.
The following groups have specific instructions:
Zone maps, Zone Administrators and zone contacts are available from the Illinois Department of Commerce and Economic Opportunity at the following link:http://www.illinois.gov/dceo/ExpandRelocate/Incentives/taxassistance/Pages/EnterpriseZone.aspx
An applicant without an FEIN must go to the Department of Revenue’s secure website and enter his or her Social Security number. The department will provide an Applicant ID, which the applicant can bring to the Zone Administrator or High Impact Business project manager to complete the application.
Certificates are valid for a maximum of two years. The exact expiration date of each certificate will vary and is based upon the expected project completion date provided at the time the application is submitted.
No. The expiration date on the certificate is the date the certificate is no longer valid.
Yes. If your Building Materials Exemption Certificate is set to expire before your project is complete, you must seek a renewal through the Zone Administrator or High Impact Business project manager who submitted your original application.
No. Each certificate allows the contractor or entity identified on the certificate to make unlimited purchases of eligible building materials for the project identified on the certificate until the expiration date identified on the certificate. However, each time building materials are purchased, the purchaser must leave with the seller a completed EZ-1 form, identifying what was purchased, who made the purchase, for what project the purchase was made, and the purchaser’s exemption certificate number.
No. The certificate is good for the project identified to the Zone Administrator or High Impact Business project manager when the application was submitted. The original application included a contract amount. A new contract, or expansion of a contract beyond what was identified in the certificate application, would constitute a new project and require a new exemption certificate.
No. Each certificate is unique to that project. It cannot be used for any other project and can only be used for the project for which it was issued.
The applicant must provide identifying business information only for the first certificate. Each subsequent certificate can be issued based on the contractor’s FEIN or previously-issued ID, the location of the project, an estimate of the dollar amount of the materials subject to exemption, and the expected date that the project will conclude.
If you are still on the Certificate Information page, just click the link in the field that is incorrect, and enter the correct information. If you are already on the verify certificate page, click cancel and go back to the previous page (the Certificate Information page) to make the necessary changes. DO NOT RESCIND THE CERTIFICATE. Doing so will NOT allow you to start over. Once you rescind a certificate a new certificate CANNOT be created under that contractor’s ID for that project.
Rescinded certificates can only be reinstated by contacting the Department of Revenue.
The Department will send a message to the e-mail address submitted on the application with a link. The applicant can access its exemption certificate by clicking on the link in the e-mail message and following the directions provided.
When purchasing tax exempt building materials, the purchaser must submit a signed statement to the retailer that contains the certificate number, the zone, the project, and the materials being purchased. Form EZ-1, Building Materials Exemption Certification, contains all necessary information and will be provided to certificate holders when they receive their certificates. Form EZ-1 is also available for download here.
July 1, 2013.
No. Only certificates issued by the Illinois Department of Revenue are valid after July 1, 2013. Any contractor or other entity possessing a valid building materials exemption certificate issued by a Zone Administrator, must apply for a new certificate from the Department of Revenue for the project.
Certificate holders are responsible for ensuring that their certificates are used only to make qualified purchases. A certificate holder who uses the certificate or allows it to be used to improperly avoid tax will be assessed taxes and penalties on the purchase, an additional monetary penalty equal to the state and local sales taxes on the purchase, and may be barred from securing additional certificates.
Building materials that are eligible for the sales tax deduction include items that are permanently affixed to real property such as lumber, mortar, glued-down carpets, paint, wallpaper, and similar affixed items.
Building Materials Exemption Certificates should be applied for and issued to the entity that will be making purchases of exempt materials, whether contractor or other entity. The certificate holder is responsible for ensuring that the certificate is used only to make qualified purchases.
This new certificate process applies only to the Enterprise Zone-related businesses. Beginning July 1, 2013, those businesses must have a new certificate and they must show it to you each time they make a purchase. This program and this process do not impact other entities holding exemption certificates.
You must file a report if you were issued a Building Materials Exemption Certificate by the Illinois Department of Revenue to purchase tax exempt building materials for a high impact business, or for a business located in an Enterprise Zone or River Edge Redevelopment Zone.
All reports for the Building Materials Exemption Certificates issued during the previous year are due no later than May 31 of the following year. For certificates obtained in 2014, reports are due no later than May 31, 2015. However, because that date falls on a Sunday, the deadline to file defaults to the following business day, Monday, June 1, 2015.
You must file a single Building Materials Exemption report. Your filing will contain all of your certificates for all projects that were active for 2013, the current reporting year. You must supply information for each certificate under the appropriate certificate and appropriate project on a single report.
You must report the value of all tax exempt building materials purchased between July 1, 2013, and December 31, 2013. The law requires reports to be filed with the Illinois Department of Revenue on or before May 31 annually. If a due date falls on a weekend or a holiday, a report is due the next business day. In 2014, May 31 falls on a Saturday, so the reports are due no later than Monday, June 2, 2014.
You will need the identification number you used to register for your Building Materials Exemption Certificate, which is your Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Applicant Identification Number. You will need to report the value of the building materials purchased with each of your certificates.
Public Act 98-0109, effective July 25, 2013, mandates that Building Materials Exemption Certificate holders report their project-related tax exempt purchases for each Enterprise Zone, River Edge Redevelopment Zone, or High Impact Business project by May 31 of the following year.
Each certificate is good for no more than two years from the date of issuance. Each certificate’s expiration date is identified on the certificate.
If you make a mistake or need to correct a report that you already filed with us, you must submit an entirely new report for all of your certificates again, even the ones that were correctly filed the first time. Please log into your account and file a new report. This new report will completely replace your earlier submissions.
The reporting application will provide a list of all certificates issued for your identification number that were active at some point during the calendar year of the report.. You must report purchases for each project under the certificate number for that project.
No. This report is only for holders of certificates issued by the Illinois Department of Revenue. The Department began issuing certificates to be used on or after July 1, 2013. The value of tax exempt building materials purchased between January 1, 2013 and June 30, 2013 should be reported by the businesses on the appropriate business report, either the Enterprise zone, River Edge Redevelopment Zone, or High Impact Business report.
This is a warning message that displays when the exempt building material purchase amount is listed as 0.00 for one or more of your certificates in your BMEC report. If the purchased amount of 0.00 is correct, you can choose to proceed and click “next.” If the purchased amount is not 0.00, please correct the number to represent the correct amount purchased, and then click “next.”