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

The Illinois Department of Revenue (DOR) Jan. 1 released revised line-by-line instructions for Form RUT-25, Vehicle Use Tax Transaction Return, for sales and use tax purposes. The instructions provide: 1) 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; 2) 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; 3) taxpayers must file the form and submit ...