Illinois Department of Revenue CRT-61 Certificate of Resale Step 1: Identify the seller Step 3: Describe the property 1 Name __________________________________________ 2 Business address _________________________________ 6 Describe the property that is being purchased for resale or list the invoice number and the date of purchase. ________________________________________________ ________________________________________________ ________________________________________________ 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. __ __ __ __ - __ __ __ __ . Registration number The purchaser is registered as a reseller with the Illinois Department of Revenue. __ __ __ __ - __ __ __ __ . 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 registration or resale number is valid and active. 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 a registration number, a 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. ___________________________________ _ _/_ _/_ _ _ _ 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 CRT-61 (N-1/98) IL-492-3850 The purchaser must sign and date the form.
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