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A certificate of registration allows you to do business in the State of Illinois either as a retailer or a reseller. It identifies the taxes for which you are responsible and provides your Illinois business tax (IBT) and license number if applicable. IBT numbers consist of 4 digits, a dash, and another 4 digits.
A license number consists of 1 or 2 alphabetical letters and 5 numbers. Either an IBT number or a license number is required when a business purchases items tax-free to resell. But, the tax number or license number is not enough. A resale certificate also must be completed.
A resale certificate is a signed signature statement that indicates the merchandise you are purchasing is for resale purposes, and therefore no tax is due. A completed and signed Form CRT-61, Certificate of Resale, is a valid resale certificate. Other forms or statements may be used, but only if they contain the same information as Form CRT-61.
The term “tax-exempt number” is sometimes used loosely to refer to the IBT number. Actually, a tax-exempt number is a number assigned to tax-exempt organizations that they can present when they purchase items tax-free. This number begins with the letter “E” and is followed by nine digits.
A license number can refer to the certificate of registration but also may refer to a license number that has been issued to a person responsible for excise taxes (e.g., hotel taxes, cigarette taxes, public utility taxes).