Form CRT-61 "Certificate of Resale" - Illinois

What Is CRT-61?

Form CRT-61, Certificate of Resale, is used as proof to a seller that no tax is due on a tax-free sale made as a sale for resale. The subject of such a transaction is tangible personal property. Form CRT-61 is a document that must be completed by the purchaser and transferred to the seller. The seller has to request the purchaser all necessary information and the purchaser must provide it by specifying it in the certificate.

An Illinois Certificate of Resale contains the following information:

  • The seller's and the purchaser's names and mailing addresses;
  • Description of the property and approval that it is being purchased for resale;
  • Illinois account ID number;
  • Illinois resale number of the purchaser or proof of out-of-state registration;
  • The seller has to keep the certificate and to provide it to the Department of Revenue on demand.

The form was released by the Illinois Department of Revenue and the latest version was issued on December 1, 2010. A CRT-61 printable form is available for download below.

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How to Apply for a CRT-61 in Illinois?

The instructions for filling in a CRT-61 Form are the following:

  1. Step 1, identify the seller. The seller's name and business address should be indicated in Lines 1 to 2.
  2. Step 2, identify the purchaser.
    • The purchaser's name and business address should be entered in Lines 3 to 4;
    • An applicable statement regarding the purchaser's business should be checked by the purchaser in Line 5. Only one box can be chosen. The filer can move through the fields with the mouse to enable the appropriate checkboxes;
    • If the filer is a retailer, registered in the state, their Illinois account ID number should be entered. If the purchaser is a reseller, registered in the state, their Illinois resale number should be indicated. The seller's responsibility is to check that the specified numbers are valid and active. This verification can be performed through the web site of the Department;
    • If the filer is going to sell the property for resale, the Department would accept this statement after receiving a document that confirms the out-of-state registration of the purchaser.
  3. Step 3, describe the property. The purchaser can describe their tangible personal property for resale on the space provided in Line 6 or enter its invoice number and the date of purchase.
  4. Step 4, complete for blanket certificates. The purchaser must choose the applicable statement from those listed in Line 7. It is only allowed to check only one box. It is necessary to indicate that the purpose of all of the purchases from the specified seller is resale. If not, all of them are for resale, the filer should enter a certain percentage of the resale purchases. If an indicated percentage changes, the purchaser has to provide a new certificate. Even if there are no changes to the specified information, all the certificates are necessary to update at least every three years.
  5. Step 5, purchaser's signature. The purchaser should sign Illinois CRT-61 and indicate the date. By signing this form, the purchaser certifies that the purpose of purchasing the described property from the specified seller is resale.
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Download Form CRT-61 "Certificate of Resale" - Illinois

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Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.
Illinois Department of Revenue
CRT-61
Certifi cate of Resale
Step 1: Identify the seller
Step 3: Describe the property
1 Name __________________________________________
6 Describe the property that is being purchased for resale or
list the invoice number and the date of purchase.
2 Business address _________________________________
_______________________________________________
_______________________________________________
_______________________________________________
City
State
Zip
_______________________________________________
Step 2: Identify the purchaser
Step 4: Complete for blanket certifi cates
3 Name __________________________________________
7 Complete the information below. Check only one box.
4 Business address _________________________________
I am the identifi ed purchaser, and I certify that all of the
purchases that I make from this seller are for resale.
_______________________________________________
City
State
Zip
I am the identifi ed purchaser, and I certify that the following
percentage, ______ %, of all of the purchases that I make
5 Complete the information below. Check only one box.
from this seller are for resale.
The purchaser is registered as a retailer with the Illinois
Department of Revenue.
__ __ __ __ - __ __ __ __ .
Step 5: Purchaser’s signature
Account ID number
I certify that I am purchasing the property described in Step 3
The purchaser is registered as a reseller with the Illinois
from the stated seller for the purpose of resale.
Department of Revenue.
__ __ __ __ - __ __ __ __ .
Resale number
___________________________________
_ _/_ _/_ _ _ _
The purchaser is authorized to do business out-of-state and
Purchaser’s signature
Date
will resell and deliver property only to purchasers located
outside the state of Illinois. See Line 5 instructions.
Reset
Print
When is a blanket certifi cate of resale used?
Note: It is the seller’s responsibility to verify that the
The purchaser may provide a blanket certifi cate of resale to
purchaser’s Illinois account ID or Illinois resale number is
any seller from whom all purchases made are sales for resale.
valid and active. You can confi rm this by visiting our web site
A blanket certifi cate can also specify that a percentage of the
at tax.illinois.gov and using the Verify a Registered Business
purchases made from the identifi ed seller will be for resale. In
tool.
either instance, blanket certifi cates should be kept up-to-date.
If a specifi ed percentage changes, a new certifi cate should be
General information
provided. Otherwise, all certifi cates should be updated at least
When is a Certifi cate of Resale required?
every three years.
Generally, a Certifi cate of Resale is required for proof that no tax
Specifi c instructions
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
Step 1: Identify the seller
that is needed to complete this certifi cate.
Lines 1 and 2 Write the seller’s name and mailing address.
Who keeps the Certifi cate of Resale?
Step 2: Identify the purchaser
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.
Lines 3 and 4 Write the purchaser’s name and mailing address.
Do not mail the certifi cate to us.
Line 5 Check the statement that applies to the purchaser’s
business, and provide any additional requested information.
Can other forms be used?
Note: A statement by the purchaser that property will be sold for
Yes. You can use other forms or statements in place of this
resale will not be accepted by the department without supporting
certifi cate but whatever you use as proof that a sale was made for
evidence (e.g., proof of out-of-state registration).
resale must contain
the seller’s name and address;
Step 3: Describe the property
the purchaser’s name and address;
Line 6 On the lines provided, briefl y describe the tangible
a description of the property being purchased;
personal property that was purchased for resale or list the invoice
a statement that the property is being purchased for resale;
number and date of purchase.
the purchaser’s signature and date of signing; and
Step 4: Complete for blanket certifi cates
either an Illinois account ID number, an Illinois resale number,
or a certifi cation of resale to an out-of-state purchaser.
Line 7 The purchaser must check the statement that applies,
and provide any additional requested information.
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
Step 5: Purchaser’s signature
information.
The purchaser must sign and date the form.
CRT-61 (R-12/10)
IL-492-3850
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.
Illinois Department of Revenue
CRT-61
Certifi cate of Resale
Step 1: Identify the seller
Step 3: Describe the property
1 Name __________________________________________
6 Describe the property that is being purchased for resale or
list the invoice number and the date of purchase.
2 Business address _________________________________
_______________________________________________
_______________________________________________
_______________________________________________
City
State
Zip
_______________________________________________
Step 2: Identify the purchaser
Step 4: Complete for blanket certifi cates
3 Name __________________________________________
7 Complete the information below. Check only one box.
4 Business address _________________________________
I am the identifi ed purchaser, and I certify that all of the
purchases that I make from this seller are for resale.
_______________________________________________
City
State
Zip
I am the identifi ed purchaser, and I certify that the following
percentage, ______ %, of all of the purchases that I make
5 Complete the information below. Check only one box.
from this seller are for resale.
The purchaser is registered as a retailer with the Illinois
Department of Revenue.
__ __ __ __ - __ __ __ __ .
Step 5: Purchaser’s signature
Account ID number
I certify that I am purchasing the property described in Step 3
The purchaser is registered as a reseller with the Illinois
from the stated seller for the purpose of resale.
Department of Revenue.
__ __ __ __ - __ __ __ __ .
Resale number
___________________________________
_ _/_ _/_ _ _ _
The purchaser is authorized to do business out-of-state and
Purchaser’s signature
Date
will resell and deliver property only to purchasers located
outside the state of Illinois. See Line 5 instructions.
Reset
Print
When is a blanket certifi cate of resale used?
Note: It is the seller’s responsibility to verify that the
The purchaser may provide a blanket certifi cate of resale to
purchaser’s Illinois account ID or Illinois resale number is
any seller from whom all purchases made are sales for resale.
valid and active. You can confi rm this by visiting our web site
A blanket certifi cate can also specify that a percentage of the
at tax.illinois.gov and using the Verify a Registered Business
purchases made from the identifi ed seller will be for resale. In
tool.
either instance, blanket certifi cates should be kept up-to-date.
If a specifi ed percentage changes, a new certifi cate should be
General information
provided. Otherwise, all certifi cates should be updated at least
When is a Certifi cate of Resale required?
every three years.
Generally, a Certifi cate of Resale is required for proof that no tax
Specifi c instructions
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
Step 1: Identify the seller
that is needed to complete this certifi cate.
Lines 1 and 2 Write the seller’s name and mailing address.
Who keeps the Certifi cate of Resale?
Step 2: Identify the purchaser
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.
Lines 3 and 4 Write the purchaser’s name and mailing address.
Do not mail the certifi cate to us.
Line 5 Check the statement that applies to the purchaser’s
business, and provide any additional requested information.
Can other forms be used?
Note: A statement by the purchaser that property will be sold for
Yes. You can use other forms or statements in place of this
resale will not be accepted by the department without supporting
certifi cate but whatever you use as proof that a sale was made for
evidence (e.g., proof of out-of-state registration).
resale must contain
the seller’s name and address;
Step 3: Describe the property
the purchaser’s name and address;
Line 6 On the lines provided, briefl y describe the tangible
a description of the property being purchased;
personal property that was purchased for resale or list the invoice
a statement that the property is being purchased for resale;
number and date of purchase.
the purchaser’s signature and date of signing; and
Step 4: Complete for blanket certifi cates
either an Illinois account ID number, an Illinois resale number,
or a certifi cation of resale to an out-of-state purchaser.
Line 7 The purchaser must check the statement that applies,
and provide any additional requested information.
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
Step 5: Purchaser’s signature
information.
The purchaser must sign and date the form.
CRT-61 (R-12/10)
IL-492-3850