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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.

You may access additional information by searching the entire Illinois Department of Revenue website.

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