With the passage of the Climate and Equitable Jobs Act in 2021, utility-scale solar facilities are also eligible for this exemption. Solar facilities must be greater than 5 MW in nameplate capacity and be placed in service on or after July 1, 2021 . The solar facility includes any associated energy storage.
Other HIB Tax Incentives
Note that while other qualifying HIBs may be eligible for additional tax incentives including an investment tax credit, an exemption from state gas and electric tax, and a state sales tax exemption on personal property used or consumed in the manufacturing process or in the operation of a pollution control facility, a Wind Energy / High Impact Business only qualifies for the sales tax exemption on building materials.
A wind power facility must apply to the Department of Commerce and Economic Opportunity (DCEO) for designation as Wind Energy Business within the High Impact Business Program. Applications are accepted throughout the year. Once an application is received, DCEO will respond within 30 days. Required application information is available in the administrative code (14 Ill. Adm. Code, Part 520.603).
| Implementing Sector: | State |
| Category: | Financial Incentive |
| State: | Illinois |
| Incentive Type: | Sales Tax Incentive |
| Web Site: | https://dceo.illinois.gov/expandrelocate/incentives/highimpactbusinessprogram.html |
| Administrator: | Illinois Department of Commerce and Economic Opportunity |
| Start Date: | 07/01/2009 |
| Eligible Renewable/Other Technologies: |
|
| Incentive Amount: | 100% exemption of Retailers' Occupation Tax for building materials incorporated into the facility |
| Maximum Incentive: | None specified |
| Equipment Requirements: |
Wind facility must have a nameplate capacity of at least 0.5 MW Building materials must be physically incorporated into the building in order to qualify for exemption |
| Technologies: | Wind (All) |
| Sectors: | Commercial |
| Parameters: | The incentive is 100.00 %, The system has a maximum of 0.50 MW |
| Technologies: | Solar Photovoltaics |
| Sectors: | Commercial |
| Parameters: | The incentive is 100.00 %, The system has a maximum of 5.00 MW |
| Name: | § 20 ILCS 655/5.5 |
| Date Enacted: | 06/30/2009 |
| Effective Date: | 07/01/2009 |
| Name: | 14 Ill. Adm. Code, Part 520 |
| Name: | Public Act 102-0662 |
| Name: | Information - High Impact Business |
| Organization: | Illinois Department of Commerce and Economic |
| Address: |
620 East Adams Street Springfield IL 62701 |
| Phone: | (217) 785-6145 |
This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.
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