Resale certificates by state

Illinois resale certificate

The official form, whether Illinois takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Certificate of Resale (CRT-61) · Get the form (opens in a new tab); Issued by the Illinois Department of Revenue.
Expires?: Yes; No statutory expiration, but IDOR says blanket and percentage-blanket certificates must be updated at least once every three years, and sooner if the stated resale percentage changes.
Accepts the SST certificate?: Unconfirmed
Accepts the MTC certificate?: Yes, with limits
Out-of-state buyers can use it?: With limits; Allowed only for an out-of-state purchaser that is not required to register in Illinois and will resell and deliver the property only to customers outside Illinois. That buyer checks the out-of-state box and enters its other-state name and registration number (or attaches a copy of the registration).
Buyer must be registered in Illinois?: With limits; Buyers need an active IDOR retailer or reseller account ID number, except the out-of-state purchaser described above. Without an active number and certification, the sale is presumed not for resale (86 Ill. Adm. Code 130.1405(d)).

How to fill out and accept the certificate

Step 1-2: enter the seller's and purchaser's names and addresses, then check one box: Illinois retailer/reseller account ID number, or out-of-state purchaser (enter the other state and its registration number).
Complete only one of Steps 3-5: describe the property (or give the invoice number and date) for a single purchase, check Step 4 for a full blanket, or Step 5 for a percentage blanket.
Step 6: purchaser signs, prints name, and adds email, phone and date. Electronic signatures meeting IDOR's listed methods are accepted.
Seller confirms the account ID is active using Verify a Registered Business on MyTax Illinois before accepting.

When a seller is protected

IDOR treats a correct Certificate of Resale as prima facie proof that the sale was for resale (86 Ill. Adm. Code 130.1405(b)). The seller is responsible for checking that the buyer's Illinois retailer/reseller account ID is valid and active (Verify a Registered Business at MyTax Illinois). A seller's own statement that a sale was for resale is not accepted without supporting evidence.

Seller record-keeping

The seller keeps the certificate for at least three and one-half years (CRT-61 instructions). Do not mail it to IDOR unless asked.

The Illinois Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Accepting a certificate without checking that the buyer's Illinois account ID is valid and active; IDOR puts that duty on the seller.
Completing more than one of Steps 3, 4 and 5, or not updating blanket certificates at least every three years.
Letting an out-of-state buyer use the out-of-state box when the goods are delivered to customers in Illinois; that option covers only resales delivered outside the state.

Multistate certificates in Illinois

SST Certificate of Exemption

Unconfirmed

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Must carry an Illinois registration or resale number (no other state's number); not usable for services or most lease/rental purchases; seller must confirm the number is valid, and blanket certificates should be refreshed at least every three years.

Official MTC form (opens in a new tab)

Illinois resale certificate FAQ

What form is used for a resale certificate in Illinois?

Illinois's resale certificate is the Certificate of Resale (CRT-61), published by the Illinois Department of Revenue. Download it from the Illinois Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.

Does Illinois accept multistate resale certificates?

Illinois is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. IDOR allows Form CRT-61 or a purchaser-made certificate meeting 86 Ill. Adm. Code 130.1405. Illinois is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Must carry an Illinois registration or resale number (no other state's number); not usable for services or most lease/rental purchases; seller must confirm the number is valid, and blanket certificates should be refreshed at least every three years.

Do Illinois resale certificates expire?

No statutory expiration, but IDOR says blanket and percentage-blanket certificates must be updated at least once every three years, and sooner if the stated resale percentage changes.

Can an out-of-state business use a resale certificate in Illinois?

Allowed only for an out-of-state purchaser that is not required to register in Illinois and will resell and deliver the property only to customers outside Illinois. That buyer checks the out-of-state box and enters its other-state name and registration number (or attaches a copy of the registration).

Resale certificates in other states

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