Navigating the acquisition and registration of vehicles, watercraft, aircraft, trailers, mobile homes, snowmobiles, or all-terrain vehicles (ATVs) in Illinois can be a complex process, especially when purchased from unregistered out-of-state dealers or retailers. To facilitate this, the Form RUT-25, Vehicle Use Tax Transaction Return, plays a pivotal role. This form is mandatory for individuals who have bought their vehicles from an unregistered out-of-state entity and intend to title or register the item in Illinois. It also applies to leasing companies engaging in transactions with Illinois residents. The purpose of the form is twofold: to declare the transaction and assess the applicable use tax. It's critical to submit this form, alongside evidence of tax payment or exemption, within 30 days post the item’s entry into Illinois to avoid any penalties. Unlike transactions with private sellers or Illinois dealers—which require different forms—Form RUT-25 encapsulates a vital compliance step for out-of-state purchases and leases. With detailed sections for buyer and seller information, item identification, and tax calculation, the form ensures accurate tax assessment and contributes to a streamlined registration process. Notably, the form also guides on tax exemptions under specific criteria, reinforcing the importance of thorough completion and timely submission. For further assistance, the Illinois Department of Revenue extends resources through their website and customer service, ensuring individuals are well-supported in fulfilling their tax obligations for out-of-state vehicle acquisitions.
| Question | Answer |
|---|---|
| Form Name | Obtain A Rut 25 Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | rut 25 form pd filler, tax form rut 25 download, rut 25 blank form, tax form rut 25 |
General Instructions
Who must file Form
You must complete Form
purchased it from an unregistered
are a leasing company leasing the item to an Illinois resident. Note: You must submit proof of tax payment or proof of exemption
before your title or registration will be issued. Do not use Form
purchased a motor vehicle from an individual or private party. Use Form
acquired an aircraft or watercraft from an individual or private party. Use Form
When is Form
Within 30 days after the date the item is brought into Illinois.
What if I need help?
Visit our Web site at tax.illinois.gov or call weekdays between 8 a.m. and 5 p.m. at 1 800
Specific Instructions
Step 1: Complete the buyer or lessee information
Lines 3 through 5: Write the address as it will appear on the Illinois title or registration. If it is in the unincorporated or rural area of the county, mark the YES box and provide the county and township. Line 6: Write the name of municipality (city, village, or town) if it is different from Line 3.
Line 8: Social Security number or federal employer identification number (FEIN) of the purchaser or lessee.
Step 2: Complete the seller or leasing company information
Line 3: If you are a leasing company leasing an item to an Illinois resident, write your mailing address.
Step 3: Describe the item
Line 4: Provide the appropriate identification number
Vehicle identification number (VIN) for motor vehicles
Hull identification number (HIN) for watercraft Aircraft identification number (N) for aircraft
Lines 5 and 6: Purchase date and the date brought into Illinois
Step 4: Mark the box that best describes your transaction if exempt from tax - If your transaction is taxable, skip to Step 5.
aCharitable, religious, educational, or governmental organization with an active Illinois Department of Revenue exemption number; or purchased specifically for donation to an exempt organization operated exclusively for educational purposes.
bFarm machinery or equipment used primarily in production agriculture (excluding motor vehicles required to be registered under the Illinois Vehicle Code); or a
cRolling stock item for hire to haul persons or commodities in interstate
commerce. See Informational Bulletins FY
dYou are in the business of renting for a period of one year or less. e Retailers — Interim use only. Limitations apply. 86 Ill. Adm. Code 150.306. f You were an
used outside IL at least 3 months. You must surrender the
g You were the original owner or
Step 5: Figure tax
Round amounts — Drop amounts of less than 50 cents, and increase amounts of 50 cents or more to the next higher dollar.
Line 1: Purchase price - including accessories, federal excise taxes, freight and labor, documentary fees, and any rebates or incentives for which a dealer is reimbursed from any source. Attach a copy of the bill of sale as proof of the purchase price and any sales and use tax previously paid which must be clearly and separately stated. If you cannot obtain a bill of sale, you may submit a
copy of the dealer’s invoice or lease agreement;
letter from the leasing company or selling dealer; or, fair market value from a licensed dealer.
Line 2: Amount must be shown on the dealer’s bill of sale or proof of purchase. Do not deduct rebates.
Line 4: Calculate two percent (.02) per whole month from the date of purchase (E.G., 8/28/08 to 9/28/08 = whole month). Multiply the number of whole months by .02, then multiply the result by Line 3. Depreciation is allowed for motor vehicles
purchased outside of Illinois when it is used by military personnel whose home of record is Illinois;
that are leased in another state; or,
used by an
Line 6: Multiply Line 5 by the tax rate which is determined by the address provided in Step 1, Line 3. Use 6.25 percent (.0625) unless listed below
Cook County = 7.25 percent (.0725) except for Bensenville, Elmhurst, Hinsdale, Oak Brook, Roselle, or Woodridge = 7.50 percent (.075)
DuPage County = 7.25 percent (.0725) except for outside of DuPage Water Commission = 7.0 percent (.07) or West Chicago = 7.0 percent (.07)
Will County = 7.0 percent (.07) except for Naperville or Woodridge = 7.25 percent (.0725)
Kane, Lake, and McHenry counties = 7.0 percent (.07)
Madison and St. Clair counties = 6.5 percent (.065) except for outside the Metro East Transit District = 6.25 percent (.0625)
Line 7: We will allow credit only if the tax previously paid was properly due and separately stated on the proof of tax payment. You must attach proof of tax paid.
Note: You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you do not pay the amount you owe by the original due date of the return, a bad check penalty if your remittance is not honored by your financial institution, and a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on a bill that we send you. For more information, see Publication 103, Penalties and Interest for Illinois Taxes. To receive a copy of this publication, visit our web site at tax.illinois.gov or call 1 800
Step 6: Sign here
The owner
Motor vehicle titles: |
Register aircraft: |
OFFICE OF SECRETARY OF STATE |
DEPARTMENT OF TRANSPORTATION |
VEHICLE SERVICE DEPARTMENT |
DIVISION OF AERONAUTICS |
HOWLETT BUILDING |
1 LANGHORNE BOND DRIVE |
SPRINGFIELD, IL 62756 |
SPRINGFIELD IL |
Watercraft and snowmobile titles:
DEPARTMENT OF NATURAL RESOURCES
PO BOX 19226
SPRINGFIELD, IL
Note: Keep Page 2 for your records.
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