Get Illinois Crt 61 Form

Get Illinois Crt 61 Form

The Illinois CRT-61 form is a Certificate of Resale used to document that a purchase is exempt from sales tax because it is intended for resale. Sellers must verify the purchaser's Illinois account ID or resale number to ensure its validity. Timely completion of this form is crucial for compliance, so take action now by filling it out using the button below.

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The Illinois CRT-61 form, also known as the Certificate of Resale, plays a crucial role in the sales tax process for businesses in Illinois. This form is essential for sellers who wish to sell goods without charging sales tax, provided that the buyer intends to resell the items. It is the seller’s responsibility to ensure that the purchaser's Illinois account ID or resale number is valid and active. Verification can easily be done through the Illinois Department of Revenue's website. The form requires specific information, including the names and addresses of both the seller and purchaser, a description of the property being purchased, and a statement affirming that the property is for resale. The seller must retain this certificate as proof that no tax is due on the sale, and it should not be mailed to the Department of Revenue. Additionally, while the CRT-61 is the standard form, other documents can be used to serve the same purpose, as long as they contain all required information. For those who frequently purchase for resale, a blanket certificate can be issued, covering multiple transactions over time. This certificate must be updated regularly to reflect any changes in purchasing percentages or other relevant details. Understanding the CRT-61 form is vital for both sellers and purchasers to ensure compliance with Illinois tax regulations.

Document Breakdown

Fact Name Details
Purpose of CRT-61 The CRT-61 form serves as a Certificate of Resale, proving that no sales tax is due on transactions made for resale purposes.
Seller's Responsibility Sellers must verify that the purchaser's Illinois account ID or resale number is valid and active before accepting the form.
Retention of Certificate The seller is required to keep the Certificate of Resale as proof that the sale was tax-exempt. It should not be mailed to the Illinois Department of Revenue.
Alternative Forms Other forms or statements can substitute for the CRT-61, provided they include essential details such as the names and addresses of both parties and a description of the property.
Blanket Certificates A blanket certificate allows a purchaser to declare that all or a percentage of their purchases from a seller are for resale. These certificates should be updated regularly.
Governing Law The use of the CRT-61 form is governed by the Illinois Department of Revenue regulations concerning sales tax exemptions for resale transactions.

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Misconceptions

Understanding the Illinois CRT-61 form is essential for both sellers and purchasers engaged in tax-free sales for resale. However, several misconceptions can lead to confusion. Here are seven common misconceptions:

  • 1. The seller is not responsible for verifying the purchaser's information. Many believe that once the CRT-61 form is filled out, the seller has no further responsibilities. In reality, it is the seller's duty to ensure the purchaser's Illinois account ID or resale number is valid and active.
  • 2. The CRT-61 form must be mailed to the Illinois Department of Revenue. Some think that the completed form needs to be sent to the department. However, the seller should keep the certificate as proof that no tax was due on the sale, and it should not be mailed.
  • 3. Only the CRT-61 form can be used for resale transactions. There is a belief that the CRT-61 is the only option available. In fact, other forms or statements can serve the same purpose, provided they contain all necessary information about the seller, purchaser, and the property.
  • 4. A purchase order cannot be used as a resale certificate. Some individuals think that only specific forms are acceptable. However, a signed purchase order can function as a Certificate of Resale if it includes all required details.
  • 5. Blanket certificates of resale are permanent. Many assume that once a blanket certificate is issued, it remains valid indefinitely. In reality, these certificates should be updated regularly, especially if the percentage of purchases for resale changes.
  • 6. The purchaser's signature is optional. Some may believe that a signature is not necessary. However, the purchaser must sign and date the form to validate the transaction.
  • 7. The CRT-61 form is only for in-state transactions. There is a misconception that this form only applies to sales within Illinois. In truth, it can also be used for out-of-state transactions, provided the purchaser is authorized to do business outside of Illinois.

By addressing these misconceptions, both sellers and purchasers can navigate the resale process more effectively and ensure compliance with Illinois tax regulations.

Example - Illinois Crt 61 Form

Note: It is the seller’s responsibility to verify that the purchaser’s Illinois account ID or Illinois resale number is valid and active. You can confirm this by visiting our web site at tax.illinois.gov and using the Verify a Registered Business tool.
General information
When is a Certificate of Resale required?
Generally, a Certificate of Resale is required for proof that no tax is due on any sale that is made tax-free as a sale for resale. The purchaser, at the seller’s request, must provide the information that is needed to complete this certificate.
Who keeps the Certificate of Resale?
The seller must keep the certificate. We may request it as proof that no tax was due on the sale of the specified property.
Do not mail the certificate to us.
Can other forms be used?
Yes. You can use other forms or statements in place of this certificate but whatever you use as proof that a sale was made for resale must contain
the seller’s name and address;
the purchaser’s name and address;
a description of the property being purchased;
a statement that the property is being purchased for resale;
the purchaser’s signature and date of signing; and
either an Illinois account ID number, an Illinois resale number, or a certification of resale to an out-of-state purchaser.
Note: A purchase order signed by the purchaser may be used as a Certificate of Resale if it contains all of the above required information.
CRT-61 (R-12/10) IL-492-3850
The purchaser is authorized to do business out-of-state and will resell and deliver property only to purchasers located outside the state of Illinois. See Line 5 instructions.
City
Step 2: Identify the purchaser
State
Zip
Step 1: Identify the seller
1 Name __________________________________________
2 Business address _________________________________
_______________________________________________
City

Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.

Illinois Department of Revenue

CRT-61 Certificate of Resale

Step 3: Describe the property

6 Describe the property that is being purchased for resale or list the invoice number and the date of purchase.

_______________________________________________

_______________________________________________

_______________________________________________

Step 4: Complete for blanket certificates

3 Name __________________________________________

7 Complete the information below. Check only one box.

4 Business address _________________________________

I am the identified purchaser, and I certify that all of the

 

 

 

_______________________________________________

purchases that I make from this seller are for resale.

 

 

 

State

Zip

I am the identified purchaser, and I certify that the following

 

 

 

5 Complete the information below. Check only one box.

percentage, ______ %, of all of the purchases that I make

from this seller are for resale.

 

 

 

 

 

The purchaser is registered as a retailer with the Illinois

 

 

Department of Revenue.

__ __ __ __ - __ __ __ __ .

Step 5: Purchaser’s signature

 

 

 

Account ID number

 

 

 

I certify that I am purchasing the property described in Step 3

The purchaser is registered as a reseller with the Illinois

from the stated seller for the purpose of resale.

 

Department of Revenue.

__ __ __ __ - __ __ __ __ .

 

 

 

 

 

Resale number

___________________________________

_ _/_ _/_ _ _ _

 

 

 

 

 

 

Purchaser’s signature

Date

Reset

Print

When is a blanket certificate of resale used?

The purchaser may provide a blanket certificate of resale to any seller from whom all purchases made are sales for resale. A blanket certificate can also specify that a percentage of the purchases made from the identified seller will be for resale. In either instance, blanket certificates should be kept up-to-date. If a specified percentage changes, a new certificate should be provided. Otherwise, all certificates should be updated at least every three years.

Specific instructions

Step 1: Identify the seller

Lines 1 and 2 Write the seller’s name and mailing address.

Step 2: Identify the purchaser

Lines 3 and 4 Write the purchaser’s name and mailing address.

Line 5 Check the statement that applies to the purchaser’s business, and provide any additional requested information. Note: A statement by the purchaser that property will be sold for resale will not be accepted by the department without supporting evidence (e.g., proof of out-of-state registration).

Step 3: Describe the property

Line 6 On the lines provided, briefly describe the tangible personal property that was purchased for resale or list the invoice number and date of purchase.

Step 4: Complete for blanket certificates

Line 7 The purchaser must check the statement that applies, and provide any additional requested information.

Step 5: Purchaser’s signature

The purchaser must sign and date the form.

Dos and Don'ts

When filling out the Illinois CRT-61 form, it is important to follow specific guidelines to ensure accuracy and compliance. Below is a list of things to do and avoid.

  • Do verify that the purchaser’s Illinois account ID or resale number is valid and active before completing the form.
  • Do provide complete and accurate information for both the seller and purchaser, including names and addresses.
  • Do describe the property being purchased for resale clearly, including invoice numbers and purchase dates if applicable.
  • Do keep the certificate on file. The seller must retain it as proof that no tax was due on the sale.
  • Don’t mail the completed certificate to the Illinois Department of Revenue; it should be kept by the seller.
  • Don’t forget to update blanket certificates every three years or whenever there is a change in the percentage of purchases made for resale.

Illinois Crt 61: Usage Instruction

Filling out the Illinois CRT 61 form is essential for sellers and purchasers engaged in tax-free sales for resale. Completing this form accurately ensures compliance with state regulations and helps maintain proper records. Follow these steps to fill out the form correctly.

  1. Step 1: Identify the seller
    Lines 1 and 2 require you to write the seller’s name and mailing address.
  2. Step 2: Identify the purchaser
    On lines 3 and 4, enter the purchaser’s name and mailing address. For line 5, check the statement that applies to the purchaser’s business and provide any additional requested information.
  3. Step 3: Describe the property
    In line 6, briefly describe the tangible personal property that is being purchased for resale or list the invoice number and date of purchase.
  4. Step 4: Complete for blanket certificates
    On line 7, check the statement that applies to the blanket certificate and provide any additional requested information.
  5. Step 5: Purchaser’s signature
    Finally, the purchaser must sign and date the form to certify the accuracy of the information provided.

Once the form is completed, the seller must retain it as proof that no tax was due on the sale. It is important to remember not to mail the certificate to the Illinois Department of Revenue. Keeping this document on file is crucial for future reference and compliance verification.