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What items are reported on Form RUT-25 and Form RUT-25-LSE?
Items that must be reported on Form RUT-25, Vehicle Use Tax Transaction Return, include cars, trucks, vans, motorcycles, ATVs, buses, watercraft, aircraft, motor homes, trailers, snow mobiles, and manufactured (mobile) homes. You must file Form RUT-25 if you own such a vehicle and you purchased it from an unregistered, out-of-state retailer (e.g., dealer, lending institution, or leasing company selling at retail), and you will title or register the item in Illinois. If you leased rather than purchased any of these items, Form RUT-25-LSE must be used instead.