Illinois businesses may purchase items tax free to resell. Sales tax is then collected and paid when the items are sold at retail. To document tax-exempt purchases of such items, retailers must keep in their books and records a certificate of resale. Purchasers may either document their tax-exempt purchases by completing
Form CRT-61, Certificate of Resale, or by making their own certificate. A copy of the certificate must be provided to the retailer. Certificates of Resale should be updated at least every three years.
For more information regarding valid Certificates of Resale: