Who must file Form RUT-25, Use Tax Transaction Return?
Form RUT-25 must be filed by a person or business titling or registering an item in Illinois when the person or business
purchased an item from an out-of-state dealer, other retailer, lending institution, or leasing company selling items that are required to be titled and/or registered; or
moved into Illinois with an item he or she owns that was originally purchased from an out-of-state dealer, other retailer, lending institution, or leasing company selling items that are required to be titled and/or registered; or
is an out-of-state leasing company not registered with Illinois, that is currently leasing an item to an Illinois resident.
Note: Trucks purchased from a leasing company that is not also in the business of selling vehicles must be reported on Form RUT-50.
