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.
- Seller's name and address.
- 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, Section 130.1405.
