Illinois Department of Revenue
 
 
Businesses
 
 
 
 
 

Certificate of Resale

 
 
Illinois businesses may purchase items tax free to resell. Sales tax is then collected and paid when the items are sold at retail. To document tax-exempt purchases of such items, retailers must keep in their books and records a certificate of resale. Purchasers may either document their tax-exempt purchases by completing Form CRT-61, Certificate of Resale, or by making their own certificate. A copy of the certificate must be provided to the retailer. Certificates of Resale should be updated at least every three years.

For more information regarding valid Certificates of Resale:
 
 
 
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