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How are sales for resale transactions documented?

Answer #154 -- ( Published 08/09/2005 12:41 PM | Updated 07/12/2017 10:39 AM )

How are sales for resale transactions documented?

Certificates of Resale are the preferred method of documenting sales for resale. Form CRT-61, Certificate of Resale, may be used to document a sale for resale, or you may create your own. Certificates of Resale must contain the following information:

  • A statement from the purchaser that the items are being purchased for resale
  • The seller's name and address
  • The purchaser's name and address
  • A description of the items being purchased for resale
  • The purchaser's registration or resale number issued by the Illinois Department of Revenue or a statement that the purchaser is an out-of-state purchaser who will sell only to purchasers located outside the State of Illinois

See Illinois Administrative Code, Title 86, Section 130.1405.

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