EFFECTIVE June 17, 2013
Contractors and other entities participating in a real estate construction, rehabilitation, or renovation project in an Enterprise Zone or a River Edge Redevelopment Zone – or for a state-certified High Impact Business – may purchase building materials for the project exempt from sales tax.
Beginning July 1, 2013, the building materials exemption will be available only to those contractors or other entities with a certificate issued by the Illinois Department of Revenue.
This bulletin provides a brief description of the requirements. For complete information about what you need, visit their website at tax.illinois.gov and click on the “Business Incentives Reporting and Building Materials Exemption Certification” link.