State Incentives and Exemptions
Exemption on retailers’ occupation tax paid on building materials
Expanded state sales tax exemptions on purchases of personal property used or consumed in the manufacturing process or in the operation of a pollution control facility
An exemption on the state utility tax for electricity and natural gas
An exemption on the Illinois Commerce Commission’s administrative charge and telecommunication excise tax
Enterprise Zone Construction Jobs Credits: Allows eligible project owners to deduct received tax credits from their taxable income
Exemptions are available for companies that make minimum statutory investments that either create or retain a certain number of jobs. These exemptions require a business to make application to, and be certified by, the Illinois Department of Commerce.
Local Incentives and Exemptions
In addition to state incentives, each zone offers local incentives to enhance business development projects. Each zone has a designated local zone administrator responsible for compliance and is available to answer questions. To receive a Certificate of Eligibility for Sales Tax Exemption, you must contact the local zone administrator of the zone into which purchased building materials will be incorporated.
More information regarding Illinois Enterprise Zones is available by clicking on the links below:
Current Illinois Enterprise Zones Information:
Illinois Department of Commerce and Economic Opportunity
Zone Administrator's Email Contact
Enterprise Zone Program Incentives
Interactive Illinois Enterprise Zone Map
City of Chicago GIS Enterprise Zone Maps
Illinois Enterprise Zone Act
Illinois Enterprise Zone JCAR Administrative Rules
2023 Enterprise Zone Fee Schedule