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What do I file if I purchase a vehicle from an Illinois retailer (e.g., leasing company, lending agency, vehicle dealer, etc.)?
Purchase from a Registered Illinois Retailer
If the Illinois retailer (e.g., leasing company, lending agency, vehicle dealer, etc.) 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.
Purchase from an Unregistered Retailer
If the Illinois retailer (e.g., leasing company, lending agency, vehicle dealer, etc.) is not registered, the purchaser is required to report the purchase. To do so, the purchaser must use Form RUT-25. Since Form RUT-25 is due 30 days after the date the item is brought into Illinois and the purchaser already has possession of the item in Illinois, the actual purchase date should be used for both the "purchase date" and the "date brought into Illinois" on the return. The purchaser should attach a copy of the bill of sale as proof of the purchase price.