Illinois Department of Revenue CRT-61 Certificate of Resale

1 Illinois Department of RevenueCRT-61 Certificate of ResaleStep 1: Identify the seller1 Name _____2 Business address _____CityStateZipStep 2: Identify the purchaser3 Name _____4 Business address _____CityStateZip5 Complete the information below. Check only one purchaser is registered as a retailer with the IllinoisDepartment of Revenue . __ __ __ __ - __ __ __ __ . Registration numberThe purchaser is registered as a reseller with the IllinoisDepartment of __ __ __ - __ __ __ __ . Resale numberThe purchaser is authorized to do business out-of-state andwill resell and deliver property only to purchasers locatedoutside the state of Illinois . See Line 5 3: Describe the property6 Describe the property that is being purchased for Resale orlist the invoice number and the date of 4: Complete for blanket certificates7 Complete the information below. Check only one am the identified purchaser, and I certify that all of thepurchases that I make from this seller are for am the identified purchaser, and I certify that the followingpercentage, _____ %, of all of the purchases that I makefrom this seller are for 5: Purchaser s signatureI certify that I am purchasing the property described in Step 3from the stated seller for the purpose of _/_ _/_ _ _ _Purchaser s signature DateNote: It is the seller s responsibility to verify that thepurchaser s registration or Resale number is valid and informationWhen is a Certificate of Resale required?

2 Generally, a Certificate of Resale is required for proof that no taxis due on any sale that is made tax-free as a sale for Resale . Thepurchaser, at the seller s request, must provide the informationthat is needed to complete this keeps the Certificate of Resale ?The seller must keep the Certificate . We may request it as proofthat no tax was due on the sale of the specified not mail the Certificate to other forms be used?Yes. You can use other forms or statements in place of thiscertificate but whatever you use as proof that a sale was madefor Resale must containthe seller s name and address;the purchaser s name and address;a description of the property being purchased;a statement that the property is being purchased for Resale ;the purchaser s signature and date of signing; andeither a registration number, a Resale number, or a certificationof Resale to an out-of-state : A purchase order signed by the purchaser may be used asa Certificate of Resale if it contains all of the above (R-01/00)IL-492-3850 When is a blanket Certificate of Resale used?

3 The purchaser may provide a blanket Certificate of Resale to anyseller from whom all purchases made are sales for Resale . A blanketcertificate can also specify that a percentage of the purchases madefrom the identified seller will be for Resale . In either instance, blanketcertificates should be kept up-to-date. If a specified percentagechanges, a new Certificate should be provided. Otherwise, allcertificates should be updated at least every three instructionsStep 1: Identify the sellerLines 1 and 2 Write the seller s name and mailing 2: Identify the purchaserLines 3 and 4 Write the purchaser s name and mailing 5 Check the statement that applies to the purchaser sbusiness, and provide any additional requested : A statement by the purchaser that property will be sold forresale will not be accepted by the Department without supportingevidence ( , proof of out-of-state registration).Step 3: Describe the propertyLine 6 On the lines provided, briefly describe the tangiblepersonal property that was purchased for Resale or list the invoicenumber and date of 4: Complete for blanket certificatesLine 7 The purchaser must check the statement that applies,and provide any additional requested 5: Purchaser s signatureThe purchaser must sign and date the form.