How are sales for resale transactions documented?

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

See Illinois Administrative Code, Title 86, Section 130.1405.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.