Business Incentives Reporting and Building Materials Exemption Certification
The reporting system for 2022 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 2022 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/ Reimagining Electric Vehicle 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.
- General Info to Help You Get Started
- DCEO Business Incentives Information
- Business Incentives Reporting Frequently Asked Questions
- Building Materials Exemption Reporting Frequently Asked Questions
- Publication 140, Reporting Requirements for Business Incentives
- Click Here to Begin Filing a Report
- Business reports (Enterprise Zone, River Edge Redevelopment, and High Impact/ Reimagining Electric Vehicle Business filers)
- Utility report
- BMEC Report
Building Materials Exemption Certification
Among the tax incentives offered to Enterprise Zone, RERZ, and High Impact/ Reimagining Electric Vehicle businesses, is an exemption from sales tax on building materials used in the construction, rehabilitation, or renovation of real estate. Building materials exemptions are only available 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/ Reimagining Electric Vehicle Business project manager.
If you are a Zone Administrator, High Impact/ Reimagining Electric Vehicle 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.
- Publication 139, Application Process to Obtain Sales Tax Exemption Certificates for Building Materials
- New Business Incentives FAQ's
- Zone or Business Project Maintenance & Reporting
- Frequently Asked Questions
- Proceed to the BMEC application
- to apply for a new Certificate of Exemption for Building Materials,
- to sign in as a Zone Administrator or High Impact/ Reimagining Electric Vehicle Business Representative,
- or to manage your existing certificates.
- Verify the validity of a Building Material Exemption Certificate
- Form EZ-1, Certificate of Exempt Purchase for Building Materials
- Link to DCEO Zone Maps, Zone Contacts, and general DCEO Enterprise Zone information
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