Certificates of Resale are the preferred method of documenting sales for resale.
Form CRT-61, Certificate of Resale, may be used to document a sale for resale, or you may create your own. Certificates of Resale must contain the following information:
- A statement from the purchaser that the items are being purchased for resale
- The seller's name and address
- The purchaser's name and address
- A description of the items being purchased for resale
- The purchaser's registration or resale number issued by the Illinois Department of Revenue or a statement that the purchaser is an out-of-state purchaser who will sell only to purchasers located outside the State of Illinois
Illinois Administrative Code, Title 86, Section 130.1405.