Illinois DOR Issues Information on Filing Form RUT-50 for Motor Vehicle Purchase From Federal Government

The Illinois Department of Revenue (DOR) July 15 issued a general information letter on the form required for the purchase of a motor vehicle from the federal government, for sales and use tax purposes. Taxpayer inquired which form should be filed for use tax when individuals purchase a vehicle from the federal government, RUT-50 (Private Party Vehicle Use Tax Transaction), or RUT-25 (Vehicle Use Tax Transaction Return). The DOR stated: 1) Form RUT-50 is filed if the motor vehicle is purchased or acquired by gift or transfer from a private party; 2) Form RUT-25 is filed if the motor vehicle ...