Illinois · Sales tax registration
Illinois CRT-61, explained.
CRT-61 is the Illinois Certificate of Resale, a statement signed by the purchaser that the merchandise purchased is for resale. It rests on the purchaser's Illinois account ID from the Department of Revenue, or an out of state registration where Illinois registration is not required, and the seller keeps it rather than filing it.
Who you are dealing with
Illinois Department of Revenue
- Handles:
- Publishes CRT-61 and registers the account ID behind it. Completed certificates stay in the seller's books and records.
- System:
- MyTax Illinois for the registration; the CRT-61 is a form between the parties
- Form:
- Form CRT-61, Certificate of Resale, or the purchaser's own certificate in the same format, which IDOR's own guidance allows
State fee. $0. The certificate is a form, not a filing. The registration behind it is covered on the Illinois sales tax registration page.
What the state asks for
- Seller and purchaser names and addresses
- The purchaser's Illinois account ID, or the out of state registration for a purchaser not required to register in Illinois
- A description of the merchandise purchased for resale
- Blanket scope where one applies: all purchases from the seller, or a stated percentage for single item types
How long it takes
No state processing exists. IDOR's own guidance sets the maintenance rhythm instead: certificates of resale should be updated at least every three years, and the seller's protection depends on the account ID being valid and active when the certificate is accepted.
What we do
We confirm the Illinois account ID or the out of state registration, prepare the CRT-61 with the right blanket scope, and deliver it for the seller's file, with the verification path the seller will use. Whether a purchase qualifies as resale is your CPA's call.
What is Illinois Form CRT-61?
The Certificate of Resale: a statement signed by the purchaser that the merchandise purchased is for resale purposes only. IDOR publishes the form and also accepts a purchaser's own certificate carrying the same elements.
Does the seller file CRT-61 with the state?
No. A copy goes to the retailer, who keeps it in their books and records as proof the sale was for resale. Nothing is sent to the Department of Revenue.
How does a seller verify a CRT-61 is good?
The form itself puts that duty on the seller: verify the purchaser's Illinois account ID is valid and active using the Verify a Registered Business tool at MyTax Illinois. A certificate carrying a dead number protects nobody.
Is there a blanket CRT-61?
Yes, two shapes on the form itself: a full blanket certifying all purchases from that seller are for resale, and a percentage blanket certifying a stated percentage, which the form limits to single item type purchases. Both save re-papering every order.
How often should a CRT-61 be updated?
At least every three years, per IDOR's own guidance. A supplier chasing fresh certificates on that cycle is following the agency, not inventing paperwork.
Agency details verified 2026-10-02
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.