Guide

The CRT-61 resale certificate, explained

A free form that lets a registered reseller buy inventory without paying sales tax.

What it is

The CRT-61 is the Illinois Certificate of Resale. If you collect sales tax from your customers, you generally should not also pay sales tax on goods you buy only to resell. The CRT-61 is how you tell your supplier that.

How it works

1. Register with IDOR first. You need your Illinois account ID. See how to register.
2. Download and fill out the CRT-61 (free from tax.illinois.gov).
3. Give it to your supplier. Do not mail it to IDOR.
4. The supplier keeps it on file and is supposed to verify your account ID.

Rules to remember

• Use it only for items you are actually reselling. Supplies you use, like packing tape, are not resale items.
• Sellers keep certificates for 3.5 years.
• A blanket certificate should be refreshed at least every 3 years.
• Your registration certificate alone is not enough. The supplier needs the CRT-61.
• Suppliers decide how they handle it. Some retail stores will not accept one, and wholesalers usually do.

Why it matters

On a $10,000 inventory purchase, 10.5% tax would be $1,050 of cash tied up before you sell anything. The certificate keeps that money in your business. You then collect the tax from your customer and remit it.

Checked Oct 27, 2026. Confirm current instructions at tax.illinois.gov.