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

The Illinois Department of Revenue (DOR) Dec. 1, 2021 released instructions for Form RUT-25-X, Amended Vehicle Use Tax Transaction Return, for sales and use tax purposes. Taxpayers must file the form to correct Form RUT-25, Vehicle Use Tax Transaction Return, that was filed to report the use tax due on a motor vehicle, watercraft, aircraft, trailer, mobile home, snowmobile, or all-terrain vehicle purchased from an unregistered out-of-state dealer or retailer and that must be titled or registered in Illinois. If the amended return is filed between Jan. 1 and June 30 of this year, the taxpayer can file for credit ...