CRT-61 Certificate of Resale - Illinois - Instructions

Sep 19, 2026

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CRT-61 Certificate of Resale instructions for Illinois Department of Revenue explain how a registered retailer or reseller may purchase tangible personal property tax-free for resale. It covers identifying the seller and purchaser, selecting the applicable resale status, describing the property or providing invoice details, completing blanket certificates with optional percentage terms, and signing/date requirements. It also states the seller’s duty to retain the certificate, how other acceptable forms must include required details, and guidance on blanket certificate update intervals.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

General information

When is a Certiﬁcate of Resale required?

Who keeps the Certiﬁcate of Resale?

Can other forms be used?

When is a blanket certiﬁcate of resale used?

Speciﬁc instructions

Step 1: Identify the seller

Step 2: Identify the purchaser

Step 3: Describe the property

Step 4: Complete for blanket certiﬁcates

Step 5: Purchaser’s signature

Illinois Department of Revenue CRT-61 Certiﬁcate of Resale _______________________________________________ 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. - Resale number The purchaser is authorized to do business out-of-state andwill resell and deliver property only to purchasers located outside the state of Illinois. See Line 5 instructions. Step 3: Describe the property 6 Describe the property that is being purchased for resale or list the invoice number and the date of purchase. | | | --- | | | Step 4: Complete for blanket certiﬁcates 7 Complete the information below. Check only one box. I am the identiﬁed purchaser, and I certify that all of the purchases that I make from this seller are for resale. I am the identiﬁed purchaser, and I certify that the following percentage, %, of all of the purchases that I make from this seller are for resale. Step 5: Purchaser’s signature I certify that I am purchasing the property described in Step 3 from the stated seller for the purpose of resale. / / Purchaser’s signature Date Note: It is the seller’s responsibility to verify that the purchaser’s Illinois account ID or Illinois resale number is valid and active. You can conﬁrm this by visiting our web site at [tax.illinois.gov](tax.illinois.gov) and using the Verify a Registered Business tool. General information When is a Certiﬁcate of Resale required? Generally, a Certiﬁcate of Resale is required for proof that no taxis due on any sale that is made tax-free as a sale for resale. The purchaser, at the seller’s request, must provide the information that is needed to complete this certiﬁcate. Who keeps the Certiﬁcate of Resale? The seller must keep the certiﬁcate. We may request it as proof that no tax was due on the sale of the speciﬁed property. Do not mail the certiﬁcate to us. Can other forms be used? Yes. You can use other forms or statements in place of this certiﬁcate but whatever you use as proof that a sale was made forresale must contain the seller’s name and address; the purchaser’s name and address; a description of the property being purchased; a statement that the property is being purchased for resale; the purchaser’s signature and date of signing; and either an Illinois account ID number, an Illinois resale number, or a certiﬁcation of resale to an out-of-state purchaser. Note: A purchase order signed by the purchaser may be used as a Certiﬁcate of Resale if it contains all of the above required information. CRT-61 (R-12/10) IL-492-3850 When is a blanket certiﬁcate of resale used? The purchaser may provide a blanket certiﬁcate of resale to any seller from whom all purchases made are sales for resale. A blanket certiﬁcate can also specify that a percentage of the purchases made from the identiﬁed seller will be for resale. In either instance, blanket certiﬁcates should be kept up-to-date. If a speciﬁed percentage changes, a new certiﬁcate should be provided. Otherwise, all certiﬁcates should be updated at least every three years. Speciﬁc instructions Step 1: Identify the seller Lines 1 and 2 Write the seller’s name and mailing address. Step 2: Identify the purchaser Lines 3 and 4 Write the purchaser’s name and mailing address. Line 5 Check the statement that applies to the purchaser’s business, and provide any additional requested information. Note: A statement by the purchaser that property will be sold forresale 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, brieﬂy describe the tangible personal property that was purchased for resale or list the invoice number and da

FAQs

When is a Certificate of Resale required in Illinois?

A Certificate of Resale is generally required to prove a sale is tax-free when the purchaser buys for resale. The purchaser must provide the information needed to complete the certificate when requested by the seller.

Who must keep the Certificate of Resale?

The seller must keep the certificate. The Illinois Department of Revenue may request it as proof that no tax was due on the sale of the specified property, and the buyer should not mail it to the department.

How do blanket certificates of resale work and how often must they be updated?

A purchaser may provide a blanket certificate to sellers from whom all purchases are sales for resale, optionally stating the percentage of purchases for resale. Blanket certificates should be kept up-to-date; if the percentage changes, a new certificate is required, otherwise certificates must be updated at least every three years.

Sep 19, 2026

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