After you apply for the enterprise zone, you can also apply for a separate Building Materials Exemption Certificate. This application is commonly referred to as Form B.
Before you start
Each contractor purchasing building materials State sales tax exempt must submit a Form B. We recommend that you apply at least 7 days in advance of the planned date to order or purchase materials.
In the application you'll need to provide:
- Estimated total contract amount
- Estimated cost of building materials
- Percentage of contract that is building materials
If you do not have a FEIN number, you will need to apply for an Applicant ID before submitting this application.
What to do
- Complete the Form B application (1 per contractor)
- Submit the form
The Zone Administrator will submit the Building Materials Exemption Certificate application to the Illinois Department of Revenue on your behalf.
If approved, the Illinois Department of Revenue will issues you a Building Materials Exemption Certificate by email.
At point of purchase, you will need to present a valid Building Materials Exemption Certificate to a seller as well as a completed EZ-1 form. The seller will then apply a 6.5% sales tax exemption to the purchase.
The seller verifies your certificate number is valid and active and keeps EZ-1 form on file.
Your annual reporting requirements
By State law, you must report the final value of purchases made using the certificate.
Each calendar year you must be submit your report no later than May 31st of the following year. Please provide copies of Illinois Department of Revenue report to Effingham/Effingham County Enterprise Zone Administrator.