Illinois Resale Certificate: How to Get, Use, and Accept One

TL;DR

• An Illinois resale certificate documents a tax-free purchase of goods for resale. Buyers generally use Form CRT-61, Certificate of Resale.

• Buyers with an active Illinois registration or resale number may issue one. A narrow exception applies to certain out-of-state buyers.

• Illinois sets no statutory expiration date, but IDOR directs that blanket certificates be updated at least every three years, and sooner if a stated resale percentage changes.

• Keep each Certificate of Resale for at least three and a half years.

• A seller without a valid certificate owes the tax, which is $6,250 per $100,000 of unsupported sales at the 6.25% state rate, before local tax.

What is an Illinois resale certificate?

An Illinois resale certificate is the document that lets a registered buyer purchase goods tax-free for resale. Under 86 Ill. Adm. Code 130.1405, a properly completed certificate serves as prima facie proof that the seller made the covered sale for resale.

The buyer signs the certificate and confirms that it will resell the purchased goods. The document must identify both parties, describe the goods, provide the buyer’s Illinois registration or resale number, and include the signature date. Illinois provides a narrow alternative for an out-of-state buyer that will sell the goods only to customers outside Illinois.

An Illinois resale certificate differs from a general Illinois tax exemption certificate because it supports a specific transaction type. The buyer claims that it will resell the goods. Other exemption certificates may document exemptions based on the purchaser’s status or the intended use of the goods. A resale certificate does not make every purchase by the buyer tax-free. If the buyer uses or consumes an item instead of reselling it, the resale basis no longer applies.

How do I get an Illinois resale certificate?

Register with the Illinois Department of Revenue, then complete Form CRT-61 or an equivalent certificate and give it to each supplier. A retailer placing its first inventory order registers first, because the certificate requires an active Illinois registration or resale number.

Register through MyTax Illinois by selecting Register a New Business (Form REG-1). Processing takes about one to two business days, and there is no registration fee. Businesses can also mail Form REG-1. After approval, the Certificate of Registration is available in MyTax Illinois under View Account Letters.

A buyer that resells but is not registered as a retailer, such as a business that resells only to schools, applies to IDOR for a resale number instead.

Remote retailers must register once their Illinois sales reach $100,000 in cumulative gross receipts over the preceding 12 months, checked quarterly. Several states have eliminated the 200-transaction test, including Illinois as of January 1, 2026.

The certificate itself has no filing step. The buyer completes it and gives it to the seller, who keeps it on file.

Which Illinois form do you use for a resale certificate?

The Illinois Department of Revenue provides Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge). The current form instructions carry revision R-04/25.

CRT-61 first identifies the seller and purchaser. The purchaser then selects its status as a registered Illinois retailer, registered reseller, or qualifying out-of-state purchaser. A qualifying out-of-state purchaser must sell only to customers outside Illinois.

The purchaser must choose one of three transaction options. Step 3 covers specific property or an identified invoice. Step 4 provides a full blanket certificate when all purchases qualify for resale. Step 5 provides a percentage blanket certificate when only a stated share qualifies. The purchaser finishes the form with contact details, a signature, and a date.

Illinois does not require CRT-61 when another document contains every required element. According to the official instructions, a purchaser may create its own certificate or use a signed purchase order that includes the required seller and purchaser details, property description, resale statement, signature, date, and qualifying registration information.

Who can issue and accept an Illinois resale certificate?

An Illinois seller may accept a resale certificate from a buyer that holds an active Illinois registration number or resale number. A buyer that lacks either number generally cannot make tax-free resale purchases. Illinois provides a narrow exception for an out-of-state buyer that will resell and deliver the property only to customers outside Illinois, as stated in 86 Ill. Adm. Code 130.1415.

A buyer registered as an Illinois retailer may use its active account ID. A buyer that makes tax-exempt resales but is not registered as a taxpayer must apply for an Illinois resale number. For example, that requirement can apply to a buyer that resells exclusively to schools or to other purchasers that will resell the goods.

An out-of-state buyer cannot use the exception when it plans to resell goods to Illinois customers. The buyer must obtain an Illinois registration or resale number because the permitted out-of-state statement applies only when every covered resale goes to a purchaser outside Illinois, according to 86 Ill. Adm. Code 130.1405.

The accepting seller must verify that the buyer’s Illinois account ID remains active through the state’s Verify a Registered Business tool. The seller must also exercise good faith and should not accept a certificate when facts cast doubt on the claimed resale. Illinois explains that standard in General Information Letter ST 25-0001-GIL, although the letter provides information rather than a binding ruling.

What makes an Illinois resale certificate valid?

A valid Illinois resale certificate must identify the seller and purchaser, describe the property bought for resale, provide the purchaser’s qualifying account information, and include a signature and date. The seller must then verify that the Illinois registration or resale number remains active before treating the sale as tax-free.

An authorized purchaser or representative must sign and date the certificate. Illinois accepts specified electronic signatures, including a scanned handwritten signature or a signature created through software that requires two-factor authentication. The signer also provides a printed name, email address, and phone number.

The seller should review the certificate for every element required by 86 Ill. Adm. Code 130.1405. The seller then enters the purchaser’s account details in Illinois’s Verify a Registered Business tool. A purchaser’s unsupported statement that goods will be resold does not establish the exemption.

When does an Illinois resale certificate expire?

Illinois sets no statutory expiration date, but IDOR directs that blanket certificates be updated at least every three years, and sooner if a stated resale percentage changes. A transaction-specific certificate covers the purchase it identifies, so the three-year update direction applies to blanket certificates.

The purchaser should issue a new certificate when the stated resale percentage changes. The seller should track the three-year update date and verify that the purchaser’s Illinois registration or resale number remains active.

How long must a seller keep an Illinois resale certificate on file?

Keep each Certificate of Resale for at least three and a half years.

The seller must retain the certificate as documentation that the covered sale qualified for resale treatment. IDOR may request it when reviewing whether tax was due, so the seller must be able to produce the certificate throughout the three-and-a-half-year retention period.

Unless IDOR directs otherwise, keep the certificate in your records and do not mail it to the agency. Store it with the related customer and transaction records so you can retrieve it if IDOR examines the exempt sale.

What happens if a resale certificate is missing or invalid?

A seller without a valid resale certificate owes the tax on the sale, which is $6,250 per $100,000 of unsupported sales at the 6.25% state rate, before local tax. Under 86 Ill. Adm. Code 130.1405, a sale without an active registration or resale number and a resale certification is presumed not to be for resale. An inactive registration number, missing signature, incomplete purchaser information, or unsupported out-of-state claim can prevent the certificate from supporting the exemption.

A seller may rebut the presumption with other evidence that the transaction qualified for resale. Illinois gives the example of an invoice showing that the purchaser resold the item. The evidence should include a statement from the purchaser explaining why it had not obtained a resale number and certifying that the purchase was for resale. The seller’s own statement that the transaction involved resale does not provide sufficient support.

Sellers should verify each Illinois registration or resale number when accepting a certificate and retain the verification result with the transaction record. If a certificate fails review, the seller should collect tax or obtain sufficient supporting documentation before treating the sale as exempt.

When a certificate review turns up prior periods where Illinois tax went uncollected, Taxwire runs voluntary disclosure agreements, which typically cover a lookback of three to four years. Buyers that paid Illinois tax on inventory they later resold can use Taxwire's tax recovery service to reclaim the overpayment.

FAQ

Can I use my own certificate instead of Form CRT-61?

Yes. Illinois permits a purchaser to create a certificate with all required information instead of using Form CRT-61. A signed purchase order may also qualify if it contains every required element.

Does Illinois accept an out-of-state resale certificate?

No, not on its own. An out-of-state purchaser may certify without an Illinois number only when it will sell exclusively to purchasers outside Illinois. A purchaser that resells to Illinois customers needs an active Illinois registration or resale number under 86 Ill. Adm. Code 130.1405.

Can buyers sign Illinois resale certificates electronically?

Yes. Illinois accepts scanned handwritten signatures, signatures entered on electronic pads or displays, and signatures created through software that requires two-factor authentication. The CRT-61 instructions explain the accepted methods.

Can one certificate cover repeat purchases?

Yes. A full blanket certificate can cover all purchases intended for resale. A percentage blanket certificate can cover a known resale share. The buyer should issue a new certificate when that percentage changes.