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Business Incentives Reporting and Building Materials Exemption Certification

Currently, business incentives are only eligible for certified businesses in an Enterprise Zone or River Edge Redevelopment Zone or for certified projects in the following categories:

  • High Impact Businesses
  • Reimagining Energy and Vehicles (REV) Businesses
  • Manufacturing Illinois Chips for Real Opportunity (MICRO) Businesses
  • Quantum Computing Campuses

Businesses applying for exemption certificates from the Illinois Department of Revenue must be certified through the Illinois Department of Commerce and Economic Opportunity (DCEO) (or other certifying Illinois agency, if applicable).

2023 Reporting

The reporting system for 2023 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 2023 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 Energy and Vehicles (REV) / Manufacturing Illinois Chips for Real Opportunity (MICRO) 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/ Reimagining Energy and Vehicles (REV) / Manufacturing Illinois Chips for Real Opportunity (MICRO) 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 Energy and Vehicles (REV) / Manufacturing Illinois Chips for Real Opportunity (MICRO) Business project manager.

If you are a Zone Administrator, High Impact/ Reimagining Energy and Vehicles (REV) / Manufacturing Illinois Chips for Real Opportunity (MICRO) 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.

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