Illinois Resale Exemption Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Illinois sales tax. You can download a PDF of the Illinois Resale Exemption Certificate (Form CRT-61) on this page. For other Illinois sales tax exemption certificates, go here.
If you are purchasing goods in Illinois with the intention of reselling them, then you need to complete this form to apply for a resale exemption certificate. With the certificate you will be able to purchase items to be resold tax-free. When you resell the items, tax will be collected at that time. Sellers are advised that it is their responsibility to keep the resale exemption certificate as proof that no tax was due at the time of the initial sale.
Resale Exemption CertificateIllinois Department of Revenue CRT-61 Certicate of Resale Step 1: Identify the seller Step 3: Describe the property 1 Name __________________________________________ 2 Business address _________________________________ 6 Describe the property that is being purchased for resale or list the invoice number and the date of purchase. _______________________________________________ _______________________________________________ _______________________________________________ City State Zip _______________________________________________ Step 2: Identify the purchaser 3 Name __________________________________________ Step 4: Complete for blanket certicates 7 Complete the information below. Check only one box. 4 Business address _________________________________ _______________________________________________ City State Zip 5 Complete the information below. Check only one box. The purchaser is registered as a retailer with the Illinois Department of Revenue. __ __ __ __ - __ __ __ __ . Account ID number The purchaser is registered as a reseller with the Illinois Department of Revenue. __ __ __ __ - __ __ __ __ . I am the identied purchaser, and I certify that all of the purchases that I make from this seller are for resale. I am the identied purchaser, and I certify that the following percentage, ______ %, of all of the purchases that I make from this seller are for resale. Step 5: Purchasers signature I certify that I am purchasing the property described in Step 3 from the stated seller for the purpose of resale. Resale number The purchaser is authorized to do business out-of-state and will resell and deliver property only to purchasers located outside the state of Illinois. See Line 5 instructions. Note: It is the sellers responsibility to verify that the purchasers Illinois account ID or Illinois resale number is valid and active. You can conrm this by visiting our web site at tax.illinois.gov and using the Verify a Registered Business tool. General information When is a Certicate of Resale required? Generally, a Certicate of Resale is required for proof that no tax is due on any sale that is made tax-free as a sale for resale. The purchaser, at the sellers request, must provide the information that is needed to complete this certicate. Who keeps the Certicate of Resale? The seller must keep the certicate. We may request it as proof that no tax was due on the sale of the specied property. Do not mail the certicate to us. Can other forms be used? Yes. You can use other forms or statements in place of this certicate but whatever you use as proof that a sale was made for resale must contain the sellers name and address; the purchasers name and address; a description of the property being purchased; a statement that the property is being purchased for resale; the purchasers signature and date of signing; and either an Illinois account ID number, an Illinois resale number, or a certication of resale to an out-of-state purchaser. Note: A purchase order signed by the purchaser may be used as a Certicate of Resale if it contains all of the above required information. CRT-61 (R-12/10) IL-492-3850 ___________________________________ _ _/_ _/_ _ _ _ Purchasers signature Date When is a blanket certicate of resale used? The purchaser may provide a blanket certicate of resale to any seller from whom all purchases made are sales for resale. A blanket certicate can also specify that a percentage of the purchases made from the identied seller will be for resale. In either instance, blanket certicates should be kept up-to-date. If a specied percentage changes, a new certicate should be provided. Otherwise, all certicates should be updated at least every three years. Specic instructions Step 1: Identify the seller Lines 1 and 2 Write the sellers name and mailing address. Step 2: Identify the purchaser Lines 3 and 4 Write the purchasers name and mailing address. Line 5 Check the statement that applies to the purchasers business, and provide any additional requested information. Note: A statement by the purchaser that property will be sold for resale will not be accepted by the department without supporting evidence (e.g., proof of out-of-state registration). Step 3: Describe the property Line 6 On the lines provided, briey describe the tangible personal property that was purchased for resale or list the invoice number and date of purchase. Step 4: Complete for blanket certicates Line 7 The purchaser must check the statement that applies, and provide any additional requested information. Step 5: Purchasers signature The purchaser must sign and date the form.
Document Title: Crt-61.pdf
Extracted from PDF file il-crt-61.pdf, last modified November 2015
More about the Illinois Resale Exemption Certificate
This ia a Resale Certificate, which is a special type of sales tax exemption certificate intended for use by businesses or individuals who are purchasing goods which will be resold. Since sales taxes are meant to be paid by the end consumer of the goods, resellers and dealers are allowed to purchase their inventory of goods for resale tax-free.
Other Illinois Sales Tax Certificates:
SalesTaxHandbook has an additional four Illinois sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|Contractor's Exemption Statement|
|Sales Tax Exemption Affidavit|
|Telecommunications Tax Resale Certificate|
|ST-587||Equipment Exemption Certificate|
While we do our best to keep our list of Illinois Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the CRT-61 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.