Building Materials Exemption Certificate (BMEC)
Illinois Department of Revenue certificate that exempts qualifying building materials from sales tax when used in projects certified under Enterprise Zone, RERZ, HIB, REV, MICRO, AIM, or Quantum Enterprise Zone programs. The project or business must first be certified by the applicable agency (DCEO or local zone administrator).
Check an Address — Free Snapshot
See whether a specific Chicago address sits inside the area that unlocks Building Materials Exemption Certificate (BMEC), alongside every other incentive that touches that parcel.
Contractors and businesses purchasing materials for construction, renovation, or rehabilitation within a certified Enterprise Zone, RERZ, HIB, REV, MICRO, AIM, or Quantum project.
Building Materials Exemption Certificate (BMEC) is administered at the state level. Depending on the program, eligibility may depend on the specific location, property type, or business activity rather than a single drawn boundary.
Boundaries are precise and change over time, so exact eligibility always depends on the specific address. The fastest way to know is to run a free snapshot for the parcel you have in mind.
Typical range · Sales tax exemption on eligible building materials
- +Sales tax exemption on eligible building materials (typically 6.25% state, plus local where applicable)
- +Certificate is issued per project and tied to the certified underlying program
- 1First obtain the underlying program certification (DCEO Enterprise Zone, REV, MICRO, HIB, AIM, Quantum, or RERZ designation)
- 2Apply to IDOR for a BMEC tied to the project
- 3Provide BMEC number to contractors/suppliers for tax-exempt material purchases
- 4File quarterly reporting to IDOR
Call IDOR at 1-800-732-8866 after underlying program certification is in hand
- Underlying program certification (DCEO or zone administrator)
- Project description and material list
- Contractor information
This page is a starting point, not eligibility, legal, or tax advice. Verify current requirements, deadlines, and boundaries with the administering agency before applying or spending money — program rules and funding change over time.
- Underlying program certification — DCEO or local Enterprise Zone Administrator
BMEC cannot be issued without project-level certification by DCEO or the relevant zone administrator.
- Quarterly IDOR reporting — Illinois Department of Revenue
- Phone
- 1-800-732-8866
- Web
- Visit site ↗
Last verified 2026-05-21
Illinois supports federal Opportunity Zone investments through DCEO discretionary grants (Regional Site Readiness, OZ capital grants) and scoring preference for projects in designated zones. A new round of IL-nominated zones takes effect January 1, 2027 under OZ 2.0.
Illinois Enterprise Zones offer state and local tax incentives to stimulate economic growth in economically depressed areas, including sales tax exemptions on building materials, utility tax exemptions, and investment tax credits.
The Economic Development for a Growing Economy (EDGE) program provides Illinois income tax credits against state withholding for businesses that create or retain jobs. Amended by HB2755 / P.A. 104-0006 (June 2025) to expand withholding-credit elections and require 10-day public posting of EDGE agreement terms.
REV Illinois (Reimagining Electric Vehicles in Illinois) provides project-by-project tax credits for businesses in the electric vehicle and renewable energy supply chain. Negotiated with DCEO across four investment/job tiers.