Tax Structure

SCAM ALERT: DCEO has been made aware of organizations receiving fraudulent “notice of award” letters claiming to be from the Illinois Department of Commerce and Economic Opportunity. These are not legitimate notices from DCEO. If your organization receives a notice, please report it to the Federal Trade Commission  and/or the FBI’s Internet Crime Complaint Center . Close button Tax Structure Items Exempt from State Tax Sales of machinery and equipment that will be used primarily in: manufacturing or assembling of tangible personal property for wholesale or retail sale or lease, and production agriculture Qualified sales of building materials that will be incorporated into real estate as part of a project for which a Certificate of Eligibility for Sales Tax Exemption has been issued by the enterprise zone administrator Qualifying purchases of tangible personal property used in a manufacturing or assembling process by businesses located in an enterprise zone and certified by the Department of Commerce and Economic Opportunity as qualifying to make these purchases because jobs will be created or retained Sales of tangible personal property to interstate carriers for hire used as rolling stock ( semi-tractor trailers, railroad cars) Property held or used for business or production of income (commonly known as tangible personal property) Items Subject to State Tax Personal and Corporate Income Tax Property Tax (See Table 27) Sales Tax Utility Tax-Natural Gas (Also see “ ELECTRICITY EXCISE TAX ”) Utility Tax-Electricity All Other State Taxes Footer Back to top INFORMATION Illinois Economic Plan Corporate Accountability Awarded Grants EDGE Agreements Connect with a DCEO Representative QUICK LINKS Locate Your Business In IL Start Your Business in IL Get Answers to Questions Contact Us Illinois E-Pay

Eligibility for Sales Tax Exemption has been issued by the enterprise zone administrator Qualifying purchases of tangible personal property used in a manufacturing or assembling process by businesses located in an enterprise zone and certified by the Department of Commerce and Economic Opportunity as qualifying to make these purchases because jobs will be created or retained Sales of tangible personal property to interstate carriers for hire used as rolling stock (i