CRT-61 is the Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge) published by the Illinois Department of Revenue (IDOR). A purchaser signs it to tell a seller that the merchandise is bought for resale, which is the proof the seller keeps that no tax was due on the sale. This page lets you fill out the form online on FillingPDF and download or print the completed PDF; the form, its instructions and the Sales & Use Tax forms list are published by IDOR at tax.illinois.gov.
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What is CRT-61?
Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge), is the Illinois Department of Revenue (IDOR) form on which a purchaser signs a statement that the merchandise bought from a named seller is for resale only, so the sale can be made tax-free.
IDOR's instructions say a Certificate of Resale is generally required as proof that no tax is due on any sale, including a lease or rental, that is made tax-free as a sale for resale. The purchaser provides the information at the seller's request.
The form has six steps: identify the seller, identify the purchaser, describe the property, and then, for blanket certificates, complete either Step 4 (full blanket) or Step 5 (percentage blanket), followed by the purchaser's signature in Step 6. A full blanket certificate covers all purchases from the seller; a percentage blanket certificate states the share of purchases that are for resale and is meant for single item type purchases, such as cooking oil used in preparing foods.
Related documents named by IDOR:
- Form ST-556, Sales Tax Transaction Return: when it is properly completed in Sections 1 through 6, it can be used in place of Form CRT-61.
- Other forms, statements or a signed purchase order, if they contain every element IDOR lists.
The certificate does not replace the seller's duty to check that the purchaser's account is valid, and IDOR will not accept a bare statement of resale without supporting evidence.
Who needs to file CRT-61?
The seller asks for this certificate, and the purchaser completes it, whenever a sale, including a lease or rental, is made tax-free as a sale for resale. The seller then keeps it.
Groups and conditions that appear in the form and instructions:
- Purchasers registered with IDOR as a retailer or reseller enter their Illinois account ID number.
- Out-of-State purchasers that are authorized to do business out-of-State, are not required to be registered as a retailer or reseller in Illinois, and will resell and deliver the property only to purchasers located outside Illinois enter the other state's name and account or registration number, or attach a copy of the registration.
- Purchasers buying from one seller repeatedly may give a blanket certificate: a full blanket if all purchases from that seller are for resale, or a percentage blanket for a single item type.
- Retailers with an active ST-556 Sales Tax account may use the certificate to buy for resale items that must be titled or registered by an Illinois state agency, such as vehicles, watercraft, aircraft, trailers and manufactured (mobile) homes. A transaction return must still be filed.
Check only one box in Step 2, and complete only one of Steps 3, 4 or 5. The signature may be the purchaser's or that of an authorized employee or agent of the purchaser when other forms or statements are used in place of CRT-61.
When to file CRT-61
Complete Form CRT-61 when a seller asks for proof that a purchase is for resale, so the sale can be made without tax. The instructions set no filing date with IDOR, because the form is not sent to IDOR unless IDOR directs otherwise.
Blanket certificates have an update rule. Keep them up to date: if a specified percentage changes, the purchaser should give the seller a new certificate. Otherwise, all blanket certificates, including percentage blanket certificates, should be updated at least once every three years.
The seller must keep the certificate in its records for a period of not less than three and one-half years, because IDOR may request it as proof that no tax was due on the sale of the specified property.
Documents you need
- Copy of the out-of-State registration: attach it to Form CRT-61 only if an out-of-State purchaser does not write the other state's account or registration number in Step 2.
- Additional sheets or attachments describing the property: only if the lines in Step 3 are not enough to give more detail.
- Supporting evidence of resale, such as the Illinois retailer or reseller account ID number or proof of out-of-State registration: IDOR will not accept a statement of resale without it.
How to fill out CRT-61
Identify the seller in Step 1
Enter the seller's name, address, city, state and ZIP.
Enter the purchaser's details in Step 2
Enter the purchaser's name, address, city, state and ZIP.
Check one purchaser statement
Check only one box. For a purchaser registered with IDOR, enter the Account ID number in the format shown on the form (four digits, a hyphen, four digits). For an out-of-State purchaser, enter the other state's name and account or registration number, or attach a copy of the registration.
Describe the property in Step 3
On the lines provided, briefly describe the tangible personal property bought for resale, or list the invoice number and the date of purchase. Attach additional sheets if you need to give more detail. Skip this step if you are making a blanket certificate.
Check the full blanket box in Step 4
Check the box certifying that all purchases from this seller are for resale. Use this step only for a full blanket certificate, and do not complete Step 3 or Step 5.
Enter the percentage in Step 5
For a percentage blanket certificate, enter the percentage of purchases from this seller that are for resale and list the item. Use it only for single item type purchases, and do not complete Step 3 or Step 4.
Sign and complete Step 6
The purchaser signs, prints the name, and enters email address, phone and the date in MM/DD/YY format as the form's date boxes show.
Review and download the completed PDF
Check that only one box is marked in Step 2, that only one of Steps 3, 4 or 5 is completed and that the signature block is complete. Download or print the completed PDF from FillingPDF and give it to the seller as described under How to submit.
How to submit CRT-61
Form CRT-61 is not filed with IDOR: the purchaser gives the completed and signed certificate to the seller, and the seller keeps it. Unless IDOR directs otherwise, do not mail the Certificate of Resale to IDOR.
- Give it to the seller. The purchaser provides the signed certificate at the seller's request. The seller keeps it as documentation of the exemption for not less than three and one-half years, and IDOR may ask to see it.
- Verify the account. The seller is responsible for confirming that the purchaser's retailer or reseller Illinois account ID number is valid and active, using the Verify a Registered Business link at mytax.illinois.gov.
- Electronic signatures. The instructions accept a scanned or digitized image of a handwritten signature, a handwritten signature on an electronic signature pad or display screen, or an electronic signature created by third-party software that requires two-factor authentication.
- Out-of-State purchasers. Attach a copy of the registration to the form if you do not write the account or registration number in Step 2.
The form is marked "Electronic only, one copy." FillingPDF lets you fill out and download the PDF; delivery follows the seller-and-purchaser process described above.
Common mistakes to avoid
- Checking both purchaser boxes in Step 2; the form says to check only one.
- Completing more than one of Step 3, Step 4 or Step 5; the instructions say to complete only one of them.
- Accepting the certificate without confirming that the purchaser's Illinois account ID number is valid and active; that check is the seller's responsibility.
- Relying on a bare statement that goods will be resold; IDOR does not accept it without supporting evidence such as an account ID number or proof of out-of-State registration.
- Mailing the certificate to IDOR when IDOR has not directed it; the seller keeps it instead.
- Using the percentage blanket in Step 5 for anything other than single item type purchases, such as cooking oil used in preparing foods.
- Leaving a blanket certificate unchanged for more than three years, or after the stated percentage has changed.
- Leaving out the purchaser's signature, printed name, email address, phone or date in Step 6.
- Discarding the certificate before the seller has kept it for three and one-half years.
Frequently asked questions
What is Form CRT-61 used for?
CRT-61 is the Illinois Certificate of Resale. The purchaser signs it to tell a seller that the merchandise is bought for resale only, and the seller keeps it as proof that no tax was due on a sale made tax-free as a sale for resale.
Do I send the CRT-61 to the Illinois Department of Revenue?
No, not unless IDOR directs otherwise. The instructions say not to mail the Certificate of Resale to IDOR. The purchaser gives it to the seller, and the seller keeps it in its records, because IDOR may request it later.
How long must the seller keep a Certificate of Resale?
The seller must keep it for not less than three and one-half years. It serves as documentation of the exemption, and IDOR may request it as proof that no tax was due on the sale of the specified property.
What is the difference between a full blanket and a percentage blanket certificate?
A full blanket certificate (Step 4) certifies that all purchases from the seller are for resale. A percentage blanket certificate (Step 5) states what percentage of purchases are for resale and is for single item type purchases, such as cooking oil or coal.
How often must a blanket certificate be updated?
At least once every three years. If the stated percentage on a percentage blanket certificate changes, a new certificate should be provided to the seller instead of waiting for the three-year update.
Can I use another form instead of CRT-61?
Yes. IDOR allows other forms or statements, including a signed purchase order, if they show the seller's and purchaser's names and addresses, a description of the property, a statement that it is for resale, the signature and date, and an Illinois account ID number or an out-of-State certificate.
Can an out-of-State business use CRT-61?
Yes, under conditions. It must be authorized to do business out-of-State, not be required to register in Illinois, and resell and deliver the property only to purchasers outside Illinois. It enters the other state's name and registration number or attaches a copy of the registration.
Can I fill out CRT-61 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not file the form or verify accounts, and the certificate goes to the seller, not to IDOR.
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