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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.
On both Form RUT-25 and 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 reasonable allowance for depreciation for prior out-of-state use is allowed.