Illinois DOR Explains Difference Between Registration Certificate, Resale Certificate, Tax-Exempt Number

The Illinois Department of Revenue Aug. 1 explained the difference between a registration certificate, resale certificate, and tax-exempt number. A registration certificate allows taxpayers to do business in the state as a retailer, a reseller, or a service goods provider, identifies the excise taxes taxpayers are responsible for and provides their account ID or license number. A resale certificate is a statement signed by the purchaser that indicates the merchandise purchased is for resale purposes, and therefore no sales and use tax is due. A completed and signed Form CRT-61 is a valid resale certificate. An assigned tax-exempt number allows ...