State of Illinois Incentives

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

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.