Reseller tax guide

Illinois resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Illinois: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Illinois quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 6.25%^[7]
Resale certificate: Form CRT-61 (Certificate of Resale); IDOR guidance describes updating certificates of resale at least every three years^[7]
Certificate expiry (as listed): No expiry listed in the source^[7]
Permit or registration: Certificate of Registration (Illinois Business Registration, Form REG-1)^{[2, 3]}
Online application offered: Yes^[2]
Where to apply: State application page^[2]
Certificate form: State certificate form^{[1, 5]}

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Certificate of Registration (Illinois Business Registration, Form REG-1).^{[2, 3]} The state says it offers an online application.^[2] State application page.^[2]

The resale certificate the state lists is Form CRT-61 (Certificate of Resale); IDOR guidance describes updating certificates of resale at least every three years. The source cited lists no expiry.^[7] The state's certificate form asks for a permit or registration number.^{[3, 5]} State certificate form.^{[1, 5]}

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Multistate Tax Commission uniform certificate.^[6]

Out-of-state buyers

Only an out-of-state purchaser not required to register in Illinois who will resell and deliver the property only to buyers outside Illinois (a CRT-61 box with the other state's registration number). The MTC chart says the number shown for Illinois must be the Illinois registration or resale number.^{[5, 6]}

Other points the sources mention

IDOR says Illinois businesses buy tax free to resell by giving the supplier a completed CRT-61 Certificate of Resale, or their own certificate with the same information, and that a copy must be provided to the retailer.^[1]
IDOR says a Certificate of Registration alone cannot be used to buy tax free, and that retailers buying for resale are not to register as resellers.^{[3, 4]}
IDOR says certificates of resale are expected to be updated at least every three years.^[1]
The CRT-61 says it is the seller's responsibility to verify that the purchaser's Illinois account ID is valid and active, which can be done with the Verify a Registered Business link on MyTax Illinois.^[5]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Illinois. According to the state's information, only the seller can claim the refund of that sales tax from the state, and a purchaser is pointed to the seller.^[7]

Who files, per the state: Seller files, per the state^[7]
Refund form named by the state: Form ST-1-X (Amended Sales and Use Tax and E911 Surcharge Return), filed by the retailer^[7]
How the state says to submit: IDOR says only the retailer can claim, using Form ST-1-X, and that it does not refund purchasers directly^[7]
Time limit the state describes: Generally 3 years^[7]

IDOR does not refund tax remitted by retailers to purchasers directly. IDOR says the retailer must first return the tax to the purchaser or promise in writing to refund it. It says a retailer filing between January 1 and June 30 may claim amounts overpaid in the current year and the prior 36 months; between July 1 and December 31, the current year and the prior 30 months.^[7]

Illustration

Illustration: the Illinois state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 6.25% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

How do I get a resale certificate in Illinois?

IDOR's process is to register the business through MyTax Illinois (Form REG-1), then complete Form CRT-61 Certificate of Resale for each supplier. IDOR says a purchaser may also make its own certificate with the same required information, and that a copy must be provided to the retailer.^{[1, 2, 3]}

Can I use my Illinois registration certificate to buy tax free?

No. IDOR says a Certificate of Registration or License cannot be used by itself to purchase items exempt from tax, and that a CRT-61 or a similar statement that the property is for resale must be completed.^[3]

Does an Illinois resale certificate expire?

IDOR says certificates of resale are expected to be updated at least every three years. The Multistate Tax Commission chart adds that Illinois has no statutory requirement that blanket certificates be renewed at certain intervals.^{[1, 6]}

What must an Illinois certificate of resale include?

IDOR lists the seller's name and address, the purchaser's name and address, a description of the property, a statement that it is for resale, the purchaser's signature and date, and an Illinois Account ID, an Illinois resale number, or a certification of resale to an out-of-state purchaser.^[3]