If you have additional inquiries, you may submit them through the email form at the bottom of this page.
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, and your certificate was valid at any time during calendar year 2014. You must file a report even if you did not use the certificate to purchase exempt building materials.
All reports for the Building Materials Exemption Certificates that were valid during the previous year are due no later than May 31 of the following year. For valid 2014 certificates, 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 2014, 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 January 1, 2014, and December 31, 2014. 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. Do not use the online reporting system to report tax exempt building materials purchased before January 1, 2014 or after December 31, 2014. If you wish to file a report for a period before January 1, 2014, you must contact IDOR using the email form at the bottom of the page. You will be required to report all tax exempt building material purchased after December 31, 2014 next year.
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 during calendar year 2014.
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.
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.”