What is the difference between a Certificate of Registration, License, Certificate of Resale, and tax-exempt number?

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A Certificate of Registration or License allows you to do business in the State of Illinois as a retailer, reseller, or provider of services or goods that makes you responsible for taxes. It identifies the taxes for which you are responsible and provides your Illinois Account ID or License Number. It is determined by statute which tax types receive a Certificate of Registration and which receive a License. Tax types include making sales, renting automobiles, renting hotel rooms, and operating charitable games, among other activities subject to additional taxes and fees. For more information, see the Business Registration page.

A Certificate of Resale  is a statement signed by the purchaser that indicates the merchandise purchased is for resale purposes only, not a sale to an end user, and therefore no tax is due. A completed and signed Form CRT-61, is a valid Certificate of Resale. Other forms or statements may be used, but only if they contain the same information as Form CRT-61.

A tax-exempt number is assigned to qualifying non-profit organizations and allows them to purchase certain items exempt from tax. This number begins with  “E99” and is followed by six digits (E99XX-XXXX).

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