Illinois DOR Releases Revised Instructions for Form RUT-25, Vehicle Use Tax Transaction Return

The Illinois Department of Revenue Dec. 1, 2021 released revised line-by-line instructions for Form RUT-25, Vehicle Use Tax Transaction Return, for sales and use tax and excise tax purposes. Taxpayers must file the form if they are titling or registering a motor vehicle, watercraft, aircraft, trailer, mobile home, snowmobile, or all-terrain vehicle in Illinois that they purchased from an unregistered out-of-state dealer or retailer. Taxpayers must not use the form if they lease an item or purchase a motor vehicle, an aircraft, or watercraft from an individual or private party. Taxpayers must file the form and submit proof of tax ...