Illinois Resale Certificate
Rules, Form & Expiration

Accepted form: Form CRT-61 (Certificate of Resale) or any certificate with the required elements. Agency: Illinois Department of Revenue.

What an Illinois resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Illinois resale certificate rules

Certificate form: Form CRT-61; The Illinois Department of Revenue publishes Form CRT-61, the Certificate of Resale, but any certificate with the required elements is accepted. Our generator fills in the Illinois form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Illinois Account ID; Format: 8 digits, shown on CRT-61 as ____-____. It appears on the buyer's Illinois Certificate of Registration (retailer) or reseller registration with IDOR.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Illinois should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Illinois permit required; Buyers usually need an Illinois sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Update every 3 years; No statutory expiration. Blanket certificates, including percentage blankets, should be updated at least once every three years, and a new certificate given if a stated percentage changes.

Illinois rules in plain English

In Illinois, the resale certificate is Form CRT-61, Certificate of Resale, from the Illinois Department of Revenue (IDOR). The current version is R-04/25. You may also write your own certificate or use a signed purchase order, as long as it has every required item. Enter the seller's name and address and your own name and address. Then give your Illinois account ID. This is the 8-digit number IDOR assigns when you register as a retailer or reseller. An out-of-state buyer may skip the Illinois number only if it is not required to register in Illinois and will resell and deliver the goods only to customers outside Illinois. In that case, list your home state and its registration number. Describe the goods, or check the blanket box if every purchase from this seller is for resale. The purchaser or an authorized employee signs and dates the form. A blanket certificate has no fixed end date, but IDOR says to update it at least every three years. The seller should check your account ID with IDOR's Verify a Registered Business tool on MyTax Illinois. If you use the certificate for items you do not resell, you owe the tax plus penalties and interest. Knowingly misusing a registration or resale number to avoid tax is a Class 4 felony.

Sources: Illinois resale certificate guidance · Form CRT-61 · Verify a buyer's number

More Illinois facts

Since January 1, 2025, a purchase by a lessor of tangible personal property that is subject to Illinois's new leasing tax, made for the purpose of leasing that property, is a tax-free sale for resale (P.A. 103-592). The MTC certificate's Illinois note, which says Illinois has no resale exemption for lease property, predates this change. Source
A Certificate of Registration alone does not exempt a purchase; the purchaser must give a Certificate of Resale (CRT-61 or an equivalent signed statement, including a signed purchase order). Source
Sellers must keep certificates for at least three and one-half years and should not mail them to IDOR unless asked. Source
Illinois does not allow a resale certificate (including the MTC form) to be used to buy taxable services for resale. Source
Retailers with an active ST-556 account may use CRT-61 to buy titled items for resale, such as vehicles, watercraft, aircraft and trailers; a transaction return must still be filed. Source

What an Illinois resale certificate must include

The buyer's legal name, business address, and Illinois Account ID.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Illinois certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Update every 3 years. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Illinois resale certificates

Enter your business once, add each vendor, and download a signed Illinois certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Illinois resale certificate FAQ

What form do I use for an Illinois resale certificate?

The Illinois Department of Revenue publishes Form CRT-61, the Certificate of Resale, but Illinois does not require it. Any certificate with the required elements is accepted. Our generator fills in the Illinois form for you. You get a signed PDF with your business, permit, and purchase details.

Does Illinois accept the MTC uniform resale certificate?

Yes. Illinois accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Illinois?

Limited exception only: an out-of-state purchaser not required to register in Illinois may certify on CRT-61 that it will resell and deliver the property only to purchasers outside Illinois, and list its other-state registration number. A purchaser who resells in Illinois needs an active Illinois account ID or resale number. The MTC note says no other state's number is acceptable.

Can I give a vendor one blanket resale certificate in Illinois?

Yes. A blanket certificate in Illinois covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property purchased for resale".

How long is an Illinois resale certificate valid?

No statutory expiration. Blanket certificates, including percentage blankets, should be updated at least once every three years, and a new certificate given if a stated percentage changes.

What happens if I misuse an Illinois resale certificate?

A purchaser who obtains a registration or resale number by misrepresentation, claims to hold one when it does not, or uses its number to make a seller believe a purchase is for resale when it knows it is not, is guilty of a Class 4 felony. The purchaser also owes the tax plus penalties and interest, and IDOR may cancel a misused resale number.

When can an Illinois seller rely on a resale certificate?

Illinois does not use a good-faith standard. A correct certificate is prima facie proof of a sale for resale. The seller must confirm that the purchaser has an active Illinois registration or resale number at the time of sale (IDOR's Verify a Registered Business tool). Without an active number and a resale certification, the sale is presumed not for resale; the presumption can be rebutted with other evidence.

How do I verify an Illinois resale certificate?

Check the buyer's Illinois Account ID with the online lookup from the Illinois Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Illinois resale certificate rules for general information and is not tax advice. Confirm current requirements with the Illinois Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Illinois Resale Certificate Rules, Form & Expiration