Checked against Illinois Department of Revenue (IDOR) pages: September 2026
Illinois' form is CRT-61, Certificate of Resale. You may also make your own certificate instead of using the form.[1] IDOR will not accept a resale statement without supporting evidence such as your Illinois retailer or reseller account ID number, or proof of out-of-state registration.[2]
Illinois resale certificate at a glance
| Agency | Illinois Department of Revenue (IDOR)[3] |
|---|---|
| Certificate | Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge)[1] |
| Register first? | Yes — Certificate of Registration (Illinois Account ID), as a retailer or reseller[2] |
| Registration cost | Not stated by the agency |
| How long it lasts | Update at least every three years[2] |
| Multistate (MTC) certificate | Not stated by the agency |
| Streamlined (SST) certificate | Not stated by the agency |
How to get a resale certificate in Illinois
- Registering with IDOR gets you a Certificate of Registration, which identifies the taxes you're responsible for and provides your Illinois Account ID or License Number.[4] You register online through MyTax Illinois by choosing "Register a New Business (Form REG-1)," or by mailing Form REG-1.[5]
- Use Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge).[1]
- Certificates of Resale should be updated at least every three years. For a percentage blanket certificate, give a new one if the percentage changes.[2]
Giving the certificate to a wholesale supplier
You give a copy of the certificate to the seller, who keeps it in its records as proof no tax was due. Unless told otherwise, do not mail it to IDOR.[2]
You can give a blanket certificate to a seller when all your purchases from them are for resale, or a percentage blanket certificate when only a set share is for resale.[2]
The seller must check that your Illinois retailer or reseller account ID is valid and active, using the Verify a Registered Business link at mytax.illinois.gov.[2]
The seller must keep the Certificate of Resale for at least three and one-half years.[2]
Suppliers and buyers across state lines
An out-of-state buyer not required to register in Illinois can use CRT-61 with its other state's registration number, if it will resell and deliver the property only to buyers outside Illinois.[3]
The Illinois Department of Revenue pages we checked do not mention the Multistate Tax Commission uniform certificate. They say other forms may be used if they contain the same information as CRT-61.
The Illinois Department of Revenue pages we checked do not mention the Streamlined Sales and Use Tax Certificate of Exemption.
What else the Department of Revenue tells resellers
- You cannot use your Certificate of Registration by itself to buy tax-free; you must complete a CRT-61 Certificate of Resale.[6]
- A purchase order you sign can serve as a Certificate of Resale if it contains all the required information, including your Illinois account ID.[2]
- You register as a reseller only if all your sales are nontaxable; retailers buying for resale should not register as resellers but should use CRT-61.[7]
- CRT-61 can be signed electronically, for example with a scanned handwritten signature or a two-factor-authenticated e-signature.[2]
- If you use items bought on the certificate for anything other than resale, you owe tax on their purchase price; misuse or misrepresentation can bring penalties, interest and criminal prosecution.[3]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Illinois as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Illinois certificate replaces the old one when you renew.
Looking for stock that ships from Illinois? See liquidation lots from Illinois on Closo Wholesale.
Common questions
Does an Illinois resale certificate expire?
Certificates of Resale should be updated at least every three years. For a percentage blanket certificate, give a new one if the percentage changes.
This is general information, not tax advice. Forms and rules change; confirm with the Department of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Illinois government page. We record the page and the date we read it:
- tax.illinois.gov/…/crtinfo.html · checked 2026-09-26
- tax.illinois.gov/…/crt-61-instructions.html · checked 2026-09-26
- tax.illinois.gov/…/crt-61.pdf · checked 2026-09-26
- tax.illinois.gov/…/answer.277.html · checked 2026-09-26
- tax.illinois.gov/…/registration.html · checked 2026-09-26
- tax.illinois.gov/…/answer.281.html · checked 2026-09-26
- tax.illinois.gov/…/answer.282.html · checked 2026-09-26
