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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are!

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Illinois

Illinois

Incentives/Policies for Renewables & Efficiency

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Sales Tax Exemption for Wind Energy Business Designated High Impact Business   

Last DSIRE Review: 10/31/2014
Program Overview:
State: Illinois
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Wind
Applicable Sectors: Commercial
Amount:100% exemption of Retailers' Occupation Tax for building materials incorporated into the facility
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
Start Date:07/01/2009
Web Site: http://www.illinois.gov/dceo/ExpandRelocate/Incentives/taxassista...
Authority 1:
Date Enacted:
Date Effective:
ยง 20 ILCS 655/5.5
06/30/2009
07/01/2009
Authority 2:
14 Ill. Adm. Code, Part 520
Summary:
A business establishing a new wind power facility in Illinois that will not be located in an Enterprise Zone* may be eligible for designation as a "High Impact Business." After receiving the designation, the facility is entitled to a full exemption of the state sales tax (6.25%) and any additional local state sales taxes for building materials incorporated into the facility. The project must involve a minimum of a $12 million investment creating 500 full-time jobs or an investment of $30 million causing the retention of 1,500 full-time jobs.

A wind power facility must be new (or an expansion of an existing facility) and placed in service on or after July 1, 2009. It must generate electricity using wind turbines 500 kW or greater. The associated transmission lines, substations and related equipment are included in the definition of a wind power facility.

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). Once designation is granted, the business will be eligible for the sales tax benefits. As a condition of designation (and to receive the tax benefits), a Wind Energy Business will be required to comply with the Prevailing Wage Act for construction labor.


*Locating within an Enterprise Zone offers businesses a different package of incentives and makes them ineligible for designation as a High Impact Business.

 


 
Contact:
  Information - High Impact Business
Illinois Department of Commerce and Economic Opportunity
Bureau of Business Development
620 East Adams Street
Springfield, IL 62701
Phone: (217) 785-6145
Phone 2: (800) 785-6055
Web Site: http://www.commerce.state.il.us/dceo
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.