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How are sales for resale transactions documented?

Using Form CRT-61, Certificate of Resale, is the preferred method for taxpayers to document a sale for resale, but taxpayers do have the option to create their own. Any certificates of resale must contain the following information:

  • a statement from the purchaser that the items are being purchased for the purpose of resale;
  • the seller's name and address;
  • the purchaser's name and address;
  • a description of the items being purchased for resale;
  • purchaser's signature, or the signature of an authorized employee or agent of the purchaser, and the date of signing; and
  • purchaser’s Registration Number or Resale Number or a Certificate of Resale to an out-of-state purchaser.

See 86 Ill. Admin. Code Section 130.1405.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.