Illinois – New Building Materials Exemption Certification Process

SALT Report 2611 – The Illinois Department of Revenue issued a reminder regarding changes in the application process for obtaining a sales tax exemption certificate for building materials. Beginning July 1, 2013, the building materials exemption will only be available to those contractors or entities who have been issued a a certificate by the Illinois Department of Revenue.

Therefore, anyone wishing to use the exemption must apply for a Building Materials Exemption Certificate, using the following guidelines:

  • Construction contractors or entities requesting an exemption certificate must apply through the Zone Administrator of the zone where the project is located or through the High Impact Business project manager.
  • Zone Administrators will submit applications on behalf of construction contractors or entities that will use the certificate to purchase materials for incorporation into real estate in an Enterprise Zone or River Edge Redevelopment Zone.
  • High Impact Businesses will submit applications on behalf of construction contractors or entities who purchase materials for incorporation into a High Impact Business location.
  • All applications must be submitted through the “Business Incentives Reporting and Building Materials Exemption Certification” link on the Department of Revenue’s website.

The Department of Revenue will issue the exemption certificate to those who qualify within 72 hours of receiving an application.

For Further Information

Illinois Department of Revenue – Informational Bulletin FY 2013-16

Building Materials Exemption Certification FAQ’s