Resale Certificate in Illinois (2026)
Illinois resale certificate status: legal. Illinois resale treatment requires supporting purchaser documentation and active-account verification.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- Illinois
- Last reviewed
- 2026-04-09
Resale Certificate laws in Illinois
IDOR’s CRT-61 instructions say a certificate generally documents a tax-free sale for resale, including qualifying leases or rentals. At the seller’s request the purchaser supplies required information; the seller verifies that the purchaser’s Illinois retailer or reseller account ID is valid and active. Keep the certificate at least three and one-half years; normally do not send it to IDOR. Other forms can be used if they include seller and purchaser names and addresses, property description, resale statement, dated purchaser or agent signature and the specified account ID or out-of-state purchaser certificate. Blanket certificates should stay current, be replaced when their resale percentage changes and otherwise be updated at least every three years. Special titled-property transaction returns remain subject to the instructions’ conditions. This source does not certify an unspecified transaction or retained legal-status field.
Frequently asked questions
What are the Resale Certificate requirements in Illinois?
In Illinois, resale certificate status is legal. IDOR’s CRT-61 instructions say a certificate generally documents a tax-free sale for resale, including qualifying leases or rentals. At the seller’s request the purchaser supplies required information; the seller verifies that the purchaser’s Illinois retailer or reseller account ID is valid and active. Keep the certificate at least three and one-half years; normally do not send it to IDOR. Other forms can be used if they include seller and purchaser names and addresses, property description, resale statement, dated purchaser or agent signature and the specified account ID or out-of-state purchaser certificate. Blanket certificates should stay current, be replaced when their resale percentage changes and otherwise be updated at least every three years. Special titled-property transaction returns remain subject to the instructions’ conditions. This source does not certify an unspecified transaction or retained legal-status field.
How do I obtain a Resale Certificate in Illinois?
Illinois requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in Illinois?
Illinois generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Illinois?
Penalties for resale certificate violations in Illinois vary based on the specific offense. Verify current penalties with official state resources.