Under what circumstances will I be registered as a reseller?

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You will be registered as a reseller - rather than a retailer - if ALL your sales of tangible personal property, telecommunications, electricity, or natural gas are nontaxable (i.e., all sales are to exempt buyers or for resale) and you want to buy your merchandise exempt from tax from registered Illinois suppliers. To register as a reseller, you may choose one of the following options:

• Register electronically using MyTax Illinois.
• Complete and mail Form REG-1, Illinois Business Registration Application.
• Visit a regional office.
  

Retailers making  purchases for resale purposes should not register as resellers. Instead they should complete Form CRT-61, Certificate of Resale (or a similar form containing the same information) for all merchandise purchased for resale purposes. For additional information, see the Certificate of Resale information page on our website.