CRT-61 Certificate of Resale

CRT-61 Certificate of Resale
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Illinois Department of Revenue
CRT-61 Certificate of Resale
Step 1: Identify the seller
Step 3: Describe the property
1 Name Specialty
__________________________________________
Graphics Supply Inc.
Commerce Dr.
2 Business address 3875
_________________________________
6 Describe the property that is being purchased for resale or
list the invoice number and the date of purchase.
_______________________________________________
IL
60174
_______________________________________________
Saint
Charles
_______________________________________________
City
State
Zip
_______________________________________________
Step 2: Identify the purchaser
3 Name __________________________________________
Step 4: Complete for blanket certificates
7 Complete the information below. Check only one box.
4 Business address _________________________________
_______________________________________________
City
State
Zip
5 Complete the information below. Check only one box.
The purchaser is registered as a retailer with the Illinois
Department of Revenue.
__ __ __ __ - __ __ __ __ .
Account ID number
The purchaser is registered as a reseller with the Illinois
Department of Revenue.
__ __ __ __ - __ __ __ __ .
X I am the identified purchaser, and I certify that all of the
purchases that I make from this seller are for resale.
I am the identified purchaser, and I certify that the following
percentage, ______ %, of all of the purchases that I make
from this seller are for resale.
Step 5: Purchaser’s signature
I certify that I am purchasing the property described in Step 3
from the stated seller for the purpose of resale.
Resale number
The purchaser is authorized to do business out-of-state and
will resell and deliver property only to purchasers located
outside the state of Illinois. See Line 5 instructions.
Note: It is the seller’s responsibility to verify that the
purchaser’s Illinois account ID or Illinois resale number is
valid and active. You can confirm this by visiting our web site
at tax.illinois.gov and using the Verify a Registered Business
tool.
General information
When is a Certificate of Resale required?
Generally, a Certificate of Resale is required for proof that no tax
is due on any sale that is made tax-free as a sale for resale. The
purchaser, at the seller’s request, must provide the information
that is needed to complete this certificate.
Who keeps the Certificate of Resale?
The seller must keep the certificate. We may request it as proof
that no tax was due on the sale of the specified property.
Do not mail the certificate to us.
Can other forms be used?
Yes. You can use other forms or statements in place of this
certificate but whatever you use as proof that a sale was made for
resale must contain
the seller’s name and address;
the purchaser’s name and address;
a description of the property being purchased;
a statement that the property is being purchased for resale;
the purchaser’s signature and date of signing; and
either an Illinois account ID number, an Illinois resale number,
or a certification of resale to an out-of-state purchaser.
Note: A purchase order signed by the purchaser may be used
as a Certificate of Resale if it contains all of the above required
information.
CRT-61 (R-12/10)
IL-492-3850
___________________________________
_ _/_ _/_ _ _ _
Purchaser’s signature
Date
When is a blanket certificate of resale used?
The purchaser may provide a blanket certificate of resale to
any seller from whom all purchases made are sales for resale.
A blanket certificate can also specify that a percentage of the
purchases made from the identified seller will be for resale. In
either instance, blanket certificates should be kept up-to-date.
If a specified percentage changes, a new certificate should be
provided. Otherwise, all certificates should be updated at least
every three years.
Specific instructions
Step 1: Identify the seller
Lines 1 and 2 Write the seller’s name and mailing address.
Step 2: Identify the purchaser
Lines 3 and 4 Write the purchaser’s name and mailing address.
Line 5 Check the statement that applies to the purchaser’s
business, and provide any additional requested information.
Note: A statement by the purchaser that property will be sold for
resale will not be accepted by the department without supporting
evidence (e.g., proof of out-of-state registration).
Step 3: Describe the property
Line 6 On the lines provided, briefly describe the tangible
personal property that was purchased for resale or list the invoice
number and date of purchase.
Step 4: Complete for blanket certificates
Line 7 The purchaser must check the statement that applies,
and provide any additional requested information.
Step 5: Purchaser’s signature
The purchaser must sign and date the form.
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