Illinois certificate of resale (CRT-61) checklist.

The six required elements

The Illinois Department of Revenue says a certificate of resale must include the seller's name and address, the purchaser's name and address, a description of the property, a statement that the property is being purchased for resale, the purchaser's signature and the date signed, and one of an Illinois Account ID, an Illinois resale number, or a certification of resale to an out-of-state purchaser. You may use a different form or statement instead of Form CRT-61 as long as it carries all of these, and a signed purchase order works if it contains them. Retailers must keep the certificate in their books and records, and the purchaser must give the retailer a copy.

Refresh every three years

The Department's guidance says certificates should be updated at least every three years. That is guidance rather than a statutory expiry date printed on the form, so use the date the tool shows as a prompt to ask for a fresh one. The seller's responsibilities for obtaining certificates are set out in 86 Ill. Adm. Code 130.1405.

How to verify an Illinois registration

The Department points sellers to MyTax Illinois. From the Searches panel, choose "Verify a Registered Business". It tells you whether a business is registered with the Department and how it is registered, and it accepts an Account ID, a federal employer identification number (FEIN) or a license number. The Department describes it as a way for retailers to check a customer's exemption claim and document exempt sales. The pages read do not publish a layout for an Illinois resale number, so this page does not decode one.

Retailer or reseller: what the registration tells you

A business is registered as a reseller only if all of its sales of tangible personal property, telecommunications, electricity or natural gas are nontaxable. A retailer that makes taxable sales should not register as a reseller and instead gives its Illinois suppliers a CRT-61. So a buyer that shows up as a retailer is normal, and a buyer that shows up as a reseller is claiming everything it sells is nontaxable. If the way the buyer is registered does not match what it is buying, ask why before you take the exemption.

Selling on Etsy from out of state

For out-of-state sellers, Department flowchart PIO-113 says that if all your Illinois sales are through a marketplace facilitator that meets the $100,000 tax remittance threshold, you do not need to register for your own sales tax account, and you may close one you hold. It suggests registering a wholesale (reseller) account in MyTax Illinois, with the activity "general merchandise, wholesale", if you want to keep buying inventory tax-exempt from Illinois suppliers. The flowchart is for out-of-state sellers; an Illinois-located seller should read the Department's marketplace FAQ and confirm the facilitator's status before changing any registration.

Worked example

A signed note says "Sold to Prairie Candle Co., 12 Main St, Peoria; 200 wicks; purchased for resale; signed 19 October 2026" and gives no Account ID. Five of six boxes are ticked, so the checker reports the identifier as missing. With a signing date of 19 October 2026 the suggested refresh date is 19 October 2029.

Sources

• Illinois DOR Q&A: contents of a certificate of resale — six required elements
• Illinois DOR: Certificate of Resale — CRT-61, retention, three-year update guidance
• Illinois DOR Q&A: verifying a registered business — MyTax Illinois Verify a Registered Business
• Illinois DOR Q&A: registering as a reseller — reseller versus retailer registration
• Illinois DOR PIO-113 flowchart — out-of-state sellers and marketplace facilitators

All figures and rules above were retrieved October 2026. Agencies revise forms and thresholds, so confirm anything that affects a sale against the current official page.

Frequently asked questions

Do I have to use Form CRT-61 in Illinois?

No. The Department says you may use a different form or statement as long as it has all the required elements, and a signed purchase order can work too.

How often should an Illinois certificate of resale be renewed?

The Department's guidance says certificates should be updated at least every three years.

How do I check whether an Illinois business is registered?

Use MyTax Illinois and choose Verify a Registered Business. It accepts an Account ID, FEIN or license number.

Do out-of-state Etsy sellers need an Illinois sales tax account?

Not if all their Illinois sales go through a marketplace facilitator that meets the $100,000 tax remittance threshold, according to Department flowchart PIO-113.