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        Illinois Department of Revenue

        CRT-61 Certifi cate of Resale

Step 1:  Identify the seller                                         Step 3:  Describe the property  
1  Name  __________________________________________                  6 Describe the property that is being purchased for resale or  
                                                                       list the invoice number and the date of purchase. 
2  Business address _________________________________                   _______________________________________________

 _______________________________________________                       _______________________________________________
   City                         State                      Zip
                                                                        _______________________________________________
Step 2:  Identify the purchaser
                                                                     Step 4:  Complete for blanket certifi cates 
3  Name  __________________________________________
                                                                     7  Complete the information below. Check only one box.
4  Business address _________________________________                      I am the identifi ed purchaser, and I certify that all of the  
                                                                           purchases that I make from this seller are for resale. 
 _______________________________________________ 
   City                         State                      Zip             I am the identifi ed purchaser, and I certify that the following  
                                                                           percentage, ______ %, of all of the purchases that I make  
5  Complete the information below. Check only one box.
                                                                           from this seller are for resale. 
        The purchaser is registered as a retailer with the Illinois  
        Department of Revenue.        __ __ __ __ - __ __ __ __ . 
                                            Account ID number        Step 5:  Purchaser’s signature 
                                                                     I certify that I am purchasing the property described in Step 3 
        The purchaser is registered as a reseller with the Illinois  
                                                                     from the stated seller for the purpose of resale.
        Department of Revenue.       __ __ __ __ - __ __ __ __ . 
                                              Resale number
        The purchaser is authorized to do business out-of-state and  ___________________________________      _ _/_ _/_ _ _ _ 
                                                                     Purchaser’s signature                                Date 
        will resell and deliver property only to purchasers located  
        outside the state of Illinois. See Line 5 instructions.             Reset          Print

Note:  It is the seller’s responsibility to verify that the          When is a blanket certifi cate of resale used? 
purchaser’s Illinois account ID or Illinois resale number is         The purchaser may provide a blanket certifi cate of resale to 
valid and active. You can confi rm this by visiting our web site      any seller from whom all purchases made are sales for resale. 
at tax.illinois.gov and using the Verify a Registered Business       A blanket certifi cate can also specify that a percentage of the 
tool.                                                                purchases made from the identifi ed seller will be for resale. In 
                                                                     either instance, blanket certifi cates should be kept up-to-date. 
                                                                     If a specifi ed percentage changes, a new certifi cate should be 
General information                                                  provided. Otherwise, all certifi cates should be updated at least 
When is a Certifi cate of Resale required?                            every three years.  
Generally, a Certifi cate of Resale is required for proof that no tax 
is due on any sale that is made tax-free as a sale for resale. The   Specifi c instructions
purchaser, at the seller’s request, must provide the information 
that is needed to complete this certifi cate.                         Step 1: Identify the seller
                                                                     Lines 1 and 2  Write the seller’s name and mailing address.
Who keeps the Certifi cate of Resale?
The seller must keep the certifi cate. We may request it as proof     Step 2: Identify the purchaser
that no tax was due on the sale of the specifi ed property.           Lines 3 and 4  Write the purchaser’s name and mailing address.  
Do not mail the certifi cate to us.                                   Line 5  Check the statement that applies to the purchaser’s  
Can other forms be used?                                             business, and provide any additional requested information. 
Yes. You can use other forms or statements in place of this          Note:  A statement by the purchaser that property will be sold for 
certifi cate but whatever you use as proof that a sale was made for   resale will not be accepted by the department without supporting 
resale must contain                                                  evidence (e.g., proof of out-of-state registration).
   the seller’s name and address;                                    Step 3: Describe the property
   the purchaser’s name and address;                                 Line 6  On the lines provided, briefl y describe the tangible 
   a description of the property being purchased;                    personal property that was purchased for resale or list the invoice 
   a statement that the property is being purchased for resale;      number and date of purchase.
   the purchaser’s signature and date of signing; and
   either an Illinois account ID number, an Illinois resale number,  Step 4: Complete for blanket certifi cates
   or a certifi cation of resale to an out-of-state purchaser.        Line 7  The purchaser must check the statement that applies,  
Note:  A purchase order signed by the purchaser may be used          and provide any additional requested information.
as a Certifi cate of Resale if it contains all of the above required  Step 5: Purchaser’s signature
information.                                                         The purchaser must sign and date the form.
CRT-61 (R-12/10)
IL-492-3850