How are sales for resale transactions documented?

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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.