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Who is required to obtain a Building Materials Exemption Certificate?
Each construction contractor, sub-contractor, or other entity must obtain a Building Materials Exemption
Certificate to be able to make tax-free purchases of building materials that will be incorporated into:
• real estate in an Enterprise Zone (EZ) or River Edge Redevelopment Zone (RERZ) by
rehabilitation, remodeling or new construction;
• a High Impact Business (HIB) location;
• a Reimagining Energy and Vehicles (REV) project; or
• real estate in a qualified facility under a Manufacturing Illinois Chips for Real Opportunity (MICRO)
project.
What information does IDOR require to apply for an exemption certificate?
• Name, address and e-mail address of the construction contractor, sub-contractor, or other entity
seeking a certificate;
• Name and number of the Enterprise Zone or River Edge Redevelopment Zone (not applicable to
HIB/ REV/ MICRO projects);
• The name of the project;
• The address or location of the project;
• The estimated amount of the exemption based on the percentage of the contract that consists of
materials and a stated estimated average tax rate;
• The period of time over which supplies for the project are expected to be purchased; and
• Federal Employer Identification Number (FEIN), Applicant ID, or Social Security Number (SSN).
How do I apply for a Building Materials Exemption Certificate?
• Construction contractors, sub-contractors, or other entities may obtain an Applicant ID through the
IDOR website to expedite the Building Materials Exemption Certificate application process. IDOR
will provide an Applicant ID by email, which the applicant can bring to the Zone Administrator
or HIB / REV / MICRO project manager to complete the application. To get started, visit IDOR’s
website at tax.illinois.gov and select the “Businesses” link under the “Tax Resources” drop-down.
From the “Businesses” page, select the “Business Incentives Reporting and Building Materials
Exemption Certification” link. From the “Business Incentives Reporting” page, select the “Proceed
to the BMEC application” link.
• Construction contractors, sub-contractors, or other entities are required to set up an account on
IDOR’s website. To begin the process, click on the link in the Applicant ID email that was sent to
you. You will be prompted to enter the Social Security Number or Federal Employer Identification
Number that you used to obtain your Applicant ID. Next it will require you to create a password
and security questions for easy access in the future. Once your account has been set up, you will
only need to enter the Applicant ID and your password to have access to all exemption certificates
associated with your Applicant ID.
• After setting up an account with IDOR, construction contractors, sub-contractors, or other entities
must request exemption certificates from the Zone Administrator of the zone where the project
is located or from the HIB / REV / MICRO project manager. The Zone Administrator or project
manager will then submit an application on behalf of the construction contractor, sub-contractor, or
other entity for an exemption certificate from IDOR.
• If all the steps above have been completed, IDOR will issue an exemption certificate within 72
hours of receiving an application from the Zone Administrator or project manager.
PUB-139 (R-04/23) Page 2 of 3
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