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At the time you apply for an Illinois title with the Illinois Office of the Secretary of State for a vehicle you purchased, leased, or acquired by gift or transfer, you are required to submit either payment of tax or proof that no tax is due before your vehicle can be titled.
(Here, the term “vehicle” refers to cars, trucks, vans, motorcycles, ATV’s, trailers, and mobile homes [house trailers].
The Illinois Department of Revenue is responsible for administering the collection of tax and providing the necessary tax forms. You must make separate payments for tax due and title fees. Make your tax payment payable to the Illinois Department of Revenue and your payment for title fees payable to the Illinois Office of the Secretary of State.
One of three forms must be used to pay tax or prove that no tax is due:
Note: For more detailed information, refer to the instructions provided with each return.
The tax return you are required to file has a specific due date. You should file your tax return and pay any tax due by that date to avoid penalty and interest charges even though you may not be able to complete your application for title.
To do so, you may submit your tax return and any tax payment either to the Illinois Office of the Secretary of State or directly to the Illinois Department of Revenue. When you pay the tax, please make sure you receive your copy of the tax return with an indication (such as a receipt stamp or a label) that your tax return has been filed. When you are ready to complete your title forms, you will need to submit your copy of the tax return to the Illinois Office of the Secretary of State as proof that you have filed your tax return.
You must use Form RUT-50 to report your purchase (or acquisition by gift or transfer) of a vehicle from an individual or other private party who is not a retailer of vehicles. Note: The purchase (or acquisition by gift or transfer) of a trailer or mobile home from an individual or other private party who is not a retailer of vehicles is not subject to this tax and does not require a tax form when you apply for title.
You must use Form RUT-25 to report your purchase when you bring the vehicle into Illinois. You should attach a copy of the bill of sale as proof of the purchase price.
If you originally purchased your vehicle from a dealer, lending institution, leasing company, or other retailer, you must use Form RUT-25 when you bring the vehicle into Illinois. You should attach a copy of the bill of sale or other proof of the purchase price. If you had the vehicle titled in another state for more than three months, you must use Form RUT-25 to reflect the fact that no tax is due.
If you originally purchased (or acquired by gift or transfer) your vehicle from an individual or other private party, you must use Form RUT-50 when you bring the vehicle into Illinois. If you had the vehicle titled in another state for more than three months, you must use Form RUT-50 to reflect the fact that no tax is due. Note: The purchase (or acquisition by gift or transfer) of a trailer or mobile home from an individual or other private party who is not a retailer of vehicles is not subject to this tax and does not require a tax form when you apply for title.
On both Form RUT-25 and Form RUT-50, the exemption for using the vehicle outside Illinois for more than three months applies only to individuals moving into Illinois. It does not apply to businesses, leasing companies, or lessees moving into Illinois, or military persons whose home of record is in Illinois. In these situations, tax is due; however, a credit for tax properly paid to another state and a reasonable allowance for depreciation for prior out-of-state use are allowed.
As the owner of the vehicle, the lessor is liable for Illinois Use Tax and responsible for filing and paying tax using Form RUT-25 when the vehicle is brought into Illinois. However, you the lessee may assume this responsibility. If you do so, you should attach a copy of the bill of sale or other proof of the purchase price. Other proof may be in the form of a letter from the leasing company or selling dealer, a fair market valuation from a licensed dealer, or a copy of the lease agreement.
If the out-of-state leasing company is registered with the Illinois Department of Revenue to collect Illinois tax, then Form ST-556 is used to report the purchase. Generally, the out-of-state leasing company will complete and file this tax return along with the required title forms for you.
If the out-of-state leasing company is not registered, you will be required to report your purchase. To do so, you must use Form RUT-25. Since Form RUT-25 is due no later than 30 days after the “date (the vehicle is) brought into Illinois” and you already have possession of the vehicle in Illinois, use the actual purchase date for both the “purchase date” and the “date brought into Illinois” on the return. You should attach a copy of the bill of sale as proof of the purchase price.
Generally, the dealer will complete and file the proper tax return along with the required title forms for you. The dealer will use Form ST-556 to report your purchase.
If the retailer is registered with the Illinois Department of Revenue to collect Illinois tax, then Form ST-556 is used to report the purchase. Generally, the retailer will complete and file this tax return along with the required title forms for you.
If the retailer is not registered, you will be required to report your purchase. To do so, you must use Form RUT-25. Since Form RUT-25 is due no later than 30 days after the “date (the vehicle is) brought into Illinois” and you already have possession of the vehicle in Illinois, use the actual purchase date for both the “purchase date” and the “date brought into Illinois” on the return. You should attach a copy of the bill of sale as proof of the purchase price.
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