You cannot use your certificate of registration by itself to purchase items tax-free. You must complete a certificate of resale, which is a statement that the property you purchase is for purposes of resale. Form CRT-61, Certificate of Resale is available on our web site for you to use.
You may use other forms or statements in place of Form CRT-61, if you wish. The statement must include the following information:
A purchase order signed by the purchaser may be used as a certificate of resale if it contains all of the above required information.