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Who must file Form RUT-25 and how can it be corrected?

 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:

  • 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.

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.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.