--- title: "Do I need a seller's permit to sell on eBay in Illinois?" description: "Illinois: marketplace sales stay off your Form ST-1; IDOR doesn't say marketplace-only sellers must register. Direct sales need registration." canonical: https://resellerindex.com/tax/sellers-permit/illinois/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Illinois # Do I need a seller's permit to sell on eBay or Poshmark in Illinois? The Illinois Department of Revenue says a marketplace seller isn't liable for Illinois sales tax on sales through a marketplace once it has the marketplace's certification (Form CRT-63), and that those sales stay off your own return, but the pages we checked don't say whether a seller whose only sales are on marketplaces must still register. Selling direct (your own website, Facebook, a flea market) makes you a retailer who must register: IDOR issues a Certificate of Registration through MyTax Illinois (Form REG-1), and your own sales go on Form ST-1; the pages we checked state no fee. Illinois calls it a Certificate of Registration, issued by the Illinois Department of Revenue (IDOR). General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Illinois in short - **Sell only on marketplaces that collect the tax:** Not stated on the state's pages we checked - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; fee not stated as one figure (see below) - **Resale certificate:** Certificate of Resale (CRT-61) - **Garage and occasional sales:** Exempt: isolated or occasional sales by someone not in the business of selling - **Where to register:** [MyTax Illinois: Register a New Business (Form REG-1)](https://mytax.illinois.gov/) ## If you sell only on eBay, Poshmark and other marketplaces A marketplace seller is not liable for state and local ROT on sales to Illinois purchasers through a marketplace if, before its sales, it has the facilitator's certification that the facilitator assumes the retailer's duties; facilitators certify on Form CRT-63 and recertify every year. IDOR's flowchart for Illinois retailers says those marketplace sales are not included on your Form ST-1. The pages checked don't say whether a seller with only marketplace sales must hold its own registration; the certification asks for the seller's Illinois account ID, or its FEIN or SSN if it has none. The rule: 35 ILCS 120/2(d); 86 Ill. Adm. Code 131.145. > "A marketplace seller is not liable for State and local ROT for sales of tangible personal property sold to Illinois purchasers through a marketplace, provided that, prior to its sales, it has obtained a certification from the marketplace facilitator" Illinois Department of Revenue, [Informational Bulletin FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators (October 2023)](https://taxarchive.illinois.gov/research/dated-publications/informational-bulletins-archive/fy-2024-08.html), What is a “marketplace seller”? > "Sales made through a marketplace that is collecting and remitting taxes for you are not reported on your Form ST-1." Illinois Department of Revenue, [Frequently Asked Questions (FAQs) for Marketplace Facilitators, Marketplace Sellers, and Remote Retailers](https://tax.illinois.gov/research/taxinformation/sales/frequently-asked-questions-faqs-for-marketplace-facilitators-marketplace-sellers-and-remote-retailers.html), Form ST-1, Sales and Use Tax and E911 Surcharge Return, Questions Illinois's sales tax is the Retailers' Occupation Tax (ROT) plus local occupation taxes administered by IDOR, owed by retailers on sales at retail, with use tax on the buyer. Since January 1, 2021, a marketplace facilitator with $100,000 in gross receipts or 200 separate transactions with Illinois purchasers over the previous 12 months (its own and its sellers' sales) is the retailer for marketplace sales. Sources: [Informational Bulletin FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators (October 2023)](https://taxarchive.illinois.gov/research/dated-publications/informational-bulletins-archive/fy-2024-08.html); [86 Ill. Adm. Code 131.145, Marketplace Facilitator Obligations](https://www.ilga.gov/commission/jcar/admincode/086/086001310001450R.html); [PIO-111, Illinois (In-State) Retailer’s Sales Tax Responsibilities Flowchart (R-09/26, effective January 1, 2026)](https://tax.illinois.gov/content/dam/soi/en/web/tax/research/taxinformation/sales/documents/pio-111-il-retailer-flowchart.pdf); [Form CRT-63, Sales Through Marketplace Facilitator Certificate (R-01/26)](https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/sales/crt-63.pdf); [Publication 113, Retailer's Overview of Sales and Use Tax: Registering Your Business](https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/registering-your-business.html); [Retailers' Occupation Tax](https://tax.illinois.gov/research/taxinformation/sales/rot.html). ## If you also sell direct: your own site, Facebook, flea markets, consignment IDOR says you must register as a retailer and remit ROT and local taxes if you are in the business of selling, leasing or renting tangible personal property at retail in Illinois. Sales on your own website or at your own location go on your Form ST-1, with marketplace sales left off; you register every location where you make sales. - **Fee:** The IDOR pages we checked don't state a registration fee. - **Renewal:** A retailer's Certificate of Registration expires after one year and renews automatically unless IDOR says otherwise; a registered reseller (all sales for resale) reapplies every three years. - **Register:** [MyTax Illinois: Register a New Business (Form REG-1)](https://mytax.illinois.gov/) > "You must register as a retailer and remit Retailers’ Occupation Tax (ROT) and any applicable local taxes administered by IDOR (sales tax) if you are engaged in the business of selling" Illinois Department of Revenue, [Publication 113, Retailer's Overview of Sales and Use Tax: Registering Your Business](https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/registering-your-business.html), Registering Your Business Sources: [Publication 113, Retailer's Overview of Sales and Use Tax: Registering Your Business](https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/registering-your-business.html); [PIO-111, Illinois (In-State) Retailer’s Sales Tax Responsibilities Flowchart (R-09/26, effective January 1, 2026)](https://tax.illinois.gov/content/dam/soi/en/web/tax/research/taxinformation/sales/documents/pio-111-il-retailer-flowchart.pdf); [Frequently Asked Questions (FAQs) for Marketplace Facilitators, Marketplace Sellers, and Remote Retailers](https://tax.illinois.gov/research/taxinformation/sales/frequently-asked-questions-faqs-for-marketplace-facilitators-marketplace-sellers-and-remote-retailers.html). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Certificate of Resale (CRT-61)](https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/sales/crt-61.pdf) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number A buyer documents a tax-free purchase for resale with Form CRT-61 or its own certificate, and the seller keeps it. IDOR's rule says a certificate must carry the buyer's Illinois registration number or resale number (or say the buyer is out of state and resells only outside Illinois); without an active number and certification, the sale is presumed not for resale. Blanket certificates should be updated at least every three years. Also accepted: IDOR accepts a purchaser's own certificate in place of Form CRT-61 if it contains the elements in its rule (86 Ill. Adm. Code 130.1405). ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. > "Failure to present an active registration number or resale number and a certification to the seller that a sale is for resale creates a presumption that a sale is not for resale." Illinois General Assembly, Joint Committee on Administrative Rules, [86 Ill. Adm. Code 130.1405, Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale](https://ilga.gov/commission/jcar/admincode/086/086001300N14050R.html), Section 130.1405(d) Sources: [Certificate of Resale](https://tax.illinois.gov/businesses/crtinfo.html); [86 Ill. Adm. Code 130.1405, Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale](https://ilga.gov/commission/jcar/admincode/086/086001300N14050R.html); [Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge)](https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/sales/crt-61.pdf). ## Garage sales, yard sales and other occasional sales Exempt: isolated or occasional sales by someone not in the business of selling. The ROT is not imposed on people who aren't in the business of selling, so isolated or occasional sales don't incur it. But buying an item intending to resell it is conduct equivalent to holding yourself out as a retailer, so that sale is not occasional, and IDOR's rules say no sale made on a marketplace is an occasional sale. The rule: [86 Ill. Adm. Code 130.110 (amended effective January 8, 2026); 86 Ill. Adm. Code 131.140(b)(3)](https://www.ilga.gov/commission/jcar/admincode/086/086001300A01100R.html). > "No sales made on a marketplace are considered to be occasional sales." Illinois General Assembly, Joint Committee on Administrative Rules, [86 Ill. Adm. Code 130.110, Occasional Sales](https://www.ilga.gov/commission/jcar/admincode/086/086001300A01100R.html), Section 130.110(g) > "When a person purchases an item of tangible personal property with the intent of reselling the item to a purchaser for use or consumption, that person engages in conduct equivalent to holding itself out as a retailer." Illinois General Assembly, Joint Committee on Administrative Rules, [86 Ill. Adm. Code 130.110, Occasional Sales](https://www.ilga.gov/commission/jcar/admincode/086/086001300A01100R.html), Section 130.110(f) Sources: [86 Ill. Adm. Code 130.110, Occasional Sales](https://www.ilga.gov/commission/jcar/admincode/086/086001300A01100R.html); [86 Ill. Adm. Code 131.140, Factors Used by Marketplace Facilitators in Determining if Thresholds Are Met](https://www.ilga.gov/commission/jcar/admincode/086/086001310001400R.html); [Informational Bulletin FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators (October 2023)](https://taxarchive.illinois.gov/research/dated-publications/informational-bulletins-archive/fy-2024-08.html). ## Worked examples ### Marketplace-only seller in Chicago Each marketplace that collects for you certifies to you (Form CRT-63) that it assumes the retailer's duties. You aren't liable for ROT on those sales and they don't go on a Form ST-1. Whether you also need your own registration isn't answered on IDOR's pages; if you want to buy inventory tax-free with a Certificate of Resale, IDOR's rule ties the certificate to an Illinois registration or resale number. ### Adding a booth at a monthly flea market Booth sales are your own retail sales: you register in MyTax Illinois (Form REG-1), register the location where you sell, and report the booth sales on Form ST-1, leaving the marketplace sales off the return entirely (not included and then deducted). ### Buying a $600 liquidation lot You give the supplier Form CRT-61 with your Illinois account ID. If you have no active registration or resale number, the rule presumes the sale isn't for resale, so the supplier would charge tax on the $600. ## Edge cases and details - If every sale you make is for resale (you sell only to other businesses), IDOR registers you as a reseller rather than a retailer, and you reapply every three years. - Illinois inventory used only to fill marketplace orders doesn't create physical presence for an out-of-state seller; inventory used for your own sales does, and then your own sales from Illinois inventory are taxed at the inventory location's rate. - The marketplace's certification must come before your sales and is renewed every year; the CRT-63 says any tax not listed on it is the seller's responsibility. - Because no marketplace sale is an occasional sale under IDOR's rules, a marketplace's threshold counts every sale through it, including one-off sales of personal items. ## What to do 1. Marketplace-only: keep each marketplace's CRT-63 certification; ask IDOR or a tax professional whether you need your own registration, for example to buy inventory tax-free. 2. Selling direct or at events: register in MyTax Illinois before you start, register each selling location, and report only your non-marketplace sales on Form ST-1. 3. Buying for resale: give suppliers Form CRT-61 (or your own certificate with every element in rule 130.1405) and update blanket certificates at least every three years. 4. Unsure whether casual selling has become a business? Check with a tax professional. ## Common questions ### Do I report eBay or Etsy sales on my Illinois sales tax return? Not when the marketplace is collecting and remitting for you: IDOR says those sales are not reported on Form ST-1, and you shouldn't include and then deduct them. ### What is Form CRT-63? The Sales Through Marketplace Facilitator Certificate: the marketplace certifies to you that it assumes a retailer's rights and duties and will remit the taxes it lists for your sales through it. ### Is a garage sale taxable in Illinois? Isolated or occasional sales by someone not in the business of selling don't incur ROT. Buying things to resell isn't occasional, and IDOR's rules say no sale made on a marketplace is an occasional sale. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Illinois: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/illinois/) - [Idaho: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/idaho/) - [Indiana: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/indiana/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Illinois's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Illinois Department of Revenue (IDOR) directly. ## Sources Official pages this page is built from, with the day each was read. - Illinois Department of Revenue: [Informational Bulletin FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators (October 2023)](https://taxarchive.illinois.gov/research/dated-publications/informational-bulletins-archive/fy-2024-08.html); read Oct 23, 2026. Marketplace seller not liable with certification; facilitator thresholds; no marketplace sale is occasional. - Illinois Department of Revenue: [Retailers' Occupation Tax](https://tax.illinois.gov/research/taxinformation/sales/rot.html); read Oct 23, 2026. Marketplace definitions; facilitators' quarterly threshold test. - Illinois Department of Revenue: [Frequently Asked Questions (FAQs) for Marketplace Facilitators, Marketplace Sellers, and Remote Retailers](https://tax.illinois.gov/research/taxinformation/sales/frequently-asked-questions-faqs-for-marketplace-facilitators-marketplace-sellers-and-remote-retailers.html); read Oct 23, 2026. Marketplace sales left off Form ST-1; Illinois inventory and physical presence. - Illinois Department of Revenue: [PIO-111, Illinois (In-State) Retailer’s Sales Tax Responsibilities Flowchart (R-09/26, effective January 1, 2026)](https://tax.illinois.gov/content/dam/soi/en/web/tax/research/taxinformation/sales/documents/pio-111-il-retailer-flowchart.pdf); read Oct 23, 2026. Which sales an Illinois retailer reports on Form ST-1. - Illinois Department of Revenue: [Form CRT-63, Sales Through Marketplace Facilitator Certificate (R-01/26)](https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/sales/crt-63.pdf); read Oct 23, 2026. The facilitator's certification to its sellers. - Illinois General Assembly, Joint Committee on Administrative Rules: [86 Ill. Adm. Code 131.145, Marketplace Facilitator Obligations](https://www.ilga.gov/commission/jcar/admincode/086/086001310001450R.html); read Oct 23, 2026. Certification contents and annual recertification. - Illinois General Assembly, Joint Committee on Administrative Rules: [86 Ill. Adm. Code 131.140, Factors Used by Marketplace Facilitators in Determining if Thresholds Are Met](https://www.ilga.gov/commission/jcar/admincode/086/086001310001400R.html); read Oct 23, 2026. No marketplace sale is an occasional sale. - Illinois Department of Revenue: [Publication 113, Retailer's Overview of Sales and Use Tax: Registering Your Business](https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/registering-your-business.html); read Oct 23, 2026. Who registers, REG-1, Certificate of Registration, locations, renewal. - Illinois Department of Revenue: [Certificate of Resale](https://tax.illinois.gov/businesses/crtinfo.html); read Oct 23, 2026. CRT-61 or own certificate; update every three years. - Illinois Department of Revenue: [Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge)](https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/sales/crt-61.pdf); read Oct 23, 2026. Form text: account ID, blanket certificates. - Illinois General Assembly, Joint Committee on Administrative Rules: [86 Ill. Adm. Code 130.1405, Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale](https://ilga.gov/commission/jcar/admincode/086/086001300N14050R.html); read Oct 23, 2026. What a resale certificate must contain; presumption without a number. - Illinois General Assembly, Joint Committee on Administrative Rules: [86 Ill. Adm. Code 130.110, Occasional Sales](https://www.ilga.gov/commission/jcar/admincode/086/086001300A01100R.html), dated Jan 8, 2026; read Oct 23, 2026. Occasional sales; buying to resell; marketplace sales never occasional. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? 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