IDOR Releases New Process Instructions for Sales Tax Exemption Certificates

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 and click on the “Business Incentives Reporting and Building Materials Exemption Certification” link.

pdfIDOR Informational Bulletin146.78 KB

pdfEZ-1 Building Materials Exemption Certification28.18 KB

pdfBMEC Administrtor Letter.pdf78.47 KB