Who must file Form RUT-25 and how can it be corrected?
- purchased an item from an unregistered, out-of-state retailer (e.g., dealer, lending institution, or leasing company) selling items that are required to be titled and/or registered or
- moved into Illinois with an item owned by the person or business that was originally purchased from an unregistered, out-of-state retailer (e.g., dealer, lending institution, or leasing company) selling items that are required to be titled and/or registered.
- What items are reported on Form RUT-25 and Form RUT-25-LSE?
- What should I file if I purchase a vehicle from an Illinois retailer (e.g., leasing company, lending agency, vehicle dealer, etc.)?
- Who must file Form RUT-50 and when must the form be filed?
Form RUT-25, Vehicle Use Tax Transaction Return, must be filed by a person or business titling or registering an item in Illinois when the person or business:
If you need to correct a previously filed Form RUT-25, you must complete and file Form RUT-25-X, Amended Vehicle Use Tax Transaction Return.
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