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:

• 86 Ill Adm. Code 130.1405 (Describes seller's responsibility to obtain Certificates of Resale and requirements.)
• 35 ILCS 630/8 (Telecommunications Excise Tax Act regarding Resale)