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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 are an individual moving into Illinois and had the vehicle titled in another state for more than three months, no Illinois tax is due, but you still must file Form RUT-25 to reflect that fact.
If you are leasing the vehicle and you acquired it through an out-of-state retailer who is not registered with the Illinois Department of Revenue, you must use Form RUT-25-LSE to report the transaction. Attach a copy of the bill of sale or lease contract, as appropriate, as proof of the selling price and of any tax previously paid. If you cannot obtain the proper documentation, you may submit a letter from the leasing company or selling dealer.
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 are an individual moving into Illinois and had the vehicle titled in another state for more than three months, no Illinois tax is due, but you still must file Form RUT-50 to reflect that fact.
On Forms 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, lessees moving into Illinois, or military persons whose home of record is in Illinois. In these situations, tax is due; however, a reasonable allowance of depreciation for prior out-of-state use is allowed and credit is authorized for taxes properly due and paid to the other state.
These forms are generally obtained when you license and title your vehicle at a local driver's license facility or currency exchange. Do not make copies of the forms prior to completing. These forms have unique transaction numbers that should not be duplicated. Doing so could delay processing.
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