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Building Materials Exemption Reporting FAQ's

If you have additional inquiries, you may submit them through the e-mail form at the bottom of this page.

Who is required to file a Building Material Exemption report?

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.

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When would the report be due for a certificate obtained in 2014?

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.

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Do I need to file a report for each project I purchased building materials for in 2013?

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.

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For which year or time period am I filing?

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.

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What information will I need to file a report?

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.

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Last year I did not need to file a report. Why do I need to file one this year?

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.

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How long is each certificate good for?

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.

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What do I do if I make a mistake or need to correct a report that I already filed?

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.

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How do I report if I hold certificates for multiple projects in multiple Enterprise Zones?

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.

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Should I report tax exempt purchases I made using building material exemption certificates that were issued by Enterprise Zone Administrators before July 1, 2013?

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.

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Can you explain the following message that showed while completing my BMEC report, and what I need to do: “Warning: One or more of your certificates is missing exemption information. If this is correct, click next.”?

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.”

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After I file my report, will I received a confirmation that it has been completed?

Immediately after you have submitted your report, a confirmation page will appear. You should print or write down the confirmation number given. You will need this number in order to view your report, if you choose to at a later date. Please note: once the window of time for filing your report ends (soon after June 2, 2014), you will no longer be able to log into the reporting interface to view past reports.

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After I have filed my completed report and I have my confirmation number, how long should I keep these records?

The Illinois Department of Revenue recommends that you keep your confirmation number at least through the end of the filing deadline in case you wish to view your report again. You should keep your reports with your tax returns and information, and follow the standard time frame for keeping tax records for audit purposes. Please note: once the window of time for filing your report ends (soon after June 2, 2014), you will no longer be able to log into the reporting interface to view past reports.

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