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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
Step 2: Identify the purchaser
Name
Address
City State ZIP
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 purchases 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 Email address Date
______________________________________________ ___________________________________
Printed name Phone
CRT-61 (R-04/25) Printed by the authority of the State of Illinois - Electronic only, one copy
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