Illinois Department of Revenue
CRT-61 Certifi cate of Resale
Step 1: Identify the seller
1 Name __________________________________________
2 Business address _________________________________
_______________________________________________
City State Zip
Step 2: Identify the purchaser
3 Name __________________________________________
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.
__ __ __ __ - __ __ __ __ .
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.
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 certifi cates
7 Complete the information below. Check only one box.
I am the identifi ed purchaser, and I certify that all of the
purchases that I make from this seller are for resale.
I am the identifi ed 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 confi rm this by visiting our web site
at tax.illinois.gov and using the Verify a Registered Business
tool.
General information
When is a Certifi cate of Resale required?
Generally, a Certifi cate 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 seller’s request, must provide the information
that is needed to complete this certifi cate.
Who keeps the Certifi cate of Resale?
The seller must keep the certifi cate. We may request it as proof
that no tax was due on the sale of the specifi ed property.
Do not mail the certifi cate to us.
Can other forms be used?
Yes. You can use other forms or statements in place of this
certifi cate but whatever you use as proof that a sale was made for
resale 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 certifi cation of resale to an out-of-state purchaser.
Note: A purchase order signed by the purchaser may be used
as a Certifi cate of Resale if it contains all of the above required
information.
CRT-61 (R-12/10)
IL-492-3850
When is a blanket certifi cate of resale used?
The purchaser may provide a blanket certifi cate of resale to
any seller from whom all purchases made are sales for resale.
A blanket certifi cate can also specify that a percentage of the
purchases made from the identifi ed seller will be for resale. In
either instance, blanket certifi cates should be kept up-to-date.
If a specifi ed percentage changes, a new certifi cate should be
provided. Otherwise, all certifi cates should be updated at least
every three years.
Specifi c 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 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, briefl y describe the tangible
personal property that was purchased for resale or list the invoice
number and date of purchase.
Step 4: Complete for blanket certifi cates
Line 7 The purchaser must check the statement that applies,
and provide any additional requested information.
Step 5: Purchaser’s signature
The purchaser must sign and date the form.
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.
