Illinois Certificate of Resale (Sales Tax Exemption)

Certificate of Resale (Sales Tax Exemption)
Form CRT-61 Certificate of Resale
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.

Illinois Department of Revenue

CRT-61 Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge)
A Certificate of Resale is a statement signed by the purchaser that indicates the merchandise purchased is for resale purposes
only. Note: It is the seller’s responsibility to verify that the purchaser’s retailer or reseller Illinois account ID number is valid and
active. You can confirm this by using the Verify a Registered Business link at mytax.illinois.gov. This system allows you to
inquire whether a business is registered with the Illinois Department of Revenue (IDOR) and how that business is registered.

Step 1: Identify the seller
Name	
Address	
City	

State	

	ZIP	

State	

	ZIP	

Step 2: Identify the purchaser
Name	
Address	
City	

Complete the information below. Check only one box.
The purchaser is registered as a retailer or reseller with IDOR. Account ID number __ __ __ __ - __ __ __ __ .
The purchaser is an out-of-State purchaser authorized to do business out-of-State and not required to be registered as a
retailer or reseller in Illinois and 	will resell and deliver this property only to purchasers located 	outside the State of 		
Illinois. Enter the other state name and account/registration number: __________________________ (or attach copy of 	
registration to Form CRT-61). See instructions.

If making a blanket certificate, skip to Step 4 or 5.

Step 3: Describe the property

Describe the property that is being purchased for resale or 	list the invoice number and the date of purchase.
_____________________________________________________________________________________________________
_____________________________________________________________________________________________________
	_____________________________________________________________________________________________________
For a blanket certificate to qualify, the purchaser must complete Step 4 or 5. See instructions for more information.

Step 4: Complete for full blanket certificates

I am the identified purchaser, and I certify that all of the p
	 urchases that I make from this seller are for resale.

Step 5: Complete for percentage blanket certificates	
I am the identified purchaser, and I certify that the following percentage, ______ %, of all of the purchases that I make 	
from this seller are for resale. List the item: _______________________________________________________________
Note: This is for use only with single item type purchases, such as cooking oil used in preparing foods. See instructions.

Step 6: Purchaser’s signature

I certify that I am purchasing the property in Step 3, Step 4, or Step 5 from the stated seller for the purpose of resale. I
understand that if I use the item(s) purchased under this certificate in any manner other than as just described, I will owe tax
based on each item’s purchase price or as otherwise provided by law.
I understand misuse or misrepresentation may also result in penalties, interest, and criminal prosecution.
______________________________________________

___________________________________

______________________________________________		

___________________________________	

Purchaser’s signature	

Printed name			

Email address				
Phone

Printed by the authority of the State of Illinois - Electronic only, one copy

CRT-61 (R-04/25)

Reset

Print

_ _/_ _/_ _ _ _

Date