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The Illinois CRT-61 form serves as a crucial document for sellers and purchasers engaged in tax-exempt transactions. This certificate is primarily used to confirm that certain sales are made for resale, thus exempting them from sales tax. Sellers are responsible for ensuring that the purchaser's Illinois account ID or resale number is valid and active. To verify this information, they can utilize the "Verify a Registered Business" tool available on the Illinois Department of Revenue's website. The form requires detailed information about both the seller and the purchaser, including names, addresses, and a description of the property being purchased. Additionally, the CRT-61 allows for the use of blanket certificates, which can cover multiple transactions or specify a percentage of purchases intended for resale. Sellers must retain a copy of the certificate for their records, as it may be requested by the Department of Revenue as proof that no tax was due on the sale. It is important to note that alternative forms or statements can also be used in place of the CRT-61, provided they contain all necessary details. Overall, the CRT-61 form plays a vital role in ensuring compliance with Illinois tax regulations while facilitating the resale process.
Example - Illinois Crt 61 Form
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.
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.
City
Step 2: Identify the purchaser
State
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Step 1: Identify the seller
1 Name __________________________________________
2 Business address _________________________________
_______________________________________________
City
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.
Illinois Department of Revenue
Step 3: Describe the property
6 Describe the property that is being purchased for resale or list the invoice number and the date of purchase.
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Step 4: Complete for blanket certificates
3 Name __________________________________________
7 Complete the information below. Check only one box.
4 Business address _________________________________ |
I am the identified purchaser, and I certify that all of the |
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purchases that I make from this seller are for resale. |
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I am the identified purchaser, and I certify that the following |
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5 Complete the information below. Check only one box. |
percentage, ______ %, of all of the purchases that I make |
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from this seller are for resale. |
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The purchaser is registered as a retailer with the Illinois |
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Department of Revenue. |
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Step 5: Purchaser’s signature |
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Account ID number |
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I certify that I am purchasing the property described in Step 3 |
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The purchaser is registered as a reseller with the Illinois |
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from the stated seller for the purpose of resale. |
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Department of Revenue. |
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Resale number |
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Purchaser’s signature |
Date |
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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
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
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.
Document Breakdown
| Fact Name | Description |
|---|---|
| Purpose of CRT-61 | The CRT-61 form is used as a Certificate of Resale in Illinois, confirming that no sales tax is due on certain transactions. |
| Seller's Responsibility | Sellers must verify that the purchaser's Illinois account ID or resale number is valid and active. |
| Verification Tool | Verification can be done through the Illinois Department of Revenue's website using the "Verify a Registered Business" tool. |
| When Required | A Certificate of Resale is required when a sale is made tax-free as a sale for resale. |
| Retention of Certificate | The seller must keep the Certificate of Resale as proof that no tax was due on the sale. |
| Alternative Forms | Other forms or statements can be used instead of the CRT-61, provided they contain specific required information. |
| Blanket Certificates | A blanket certificate can be issued for all purchases made from a seller that are for resale, or for a specified percentage of those purchases. |
| Updating Certificates | Blanket certificates should be updated at least every three years or when the specified percentage of resale changes. |
| Required Information | The CRT-61 must include details such as seller and purchaser names, addresses, property description, and signatures. |
| Governing Law | The use of the CRT-61 form is governed by the Illinois Department of Revenue regulations regarding sales tax exemptions. |
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