Under what circumstances will I be registered as a reseller?

You will be registered as a reseller - rather than a retailer - if ALL of your sales of tangible personal property, telecommunications, electricity, or natural gas are nontaxable (i.e., all sales are to exempt buyers or for resale) and you want to buy your merchandise tax-free from registered Illinois suppliers. To register as a reseller, you may choose one of the following options:

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