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When must Form RUT-25-LSE be filed?
You must complete Form RUT-25-LSE, Use Tax Return for Lease Transactions, if you are titling or registering in Illinois a motor vehicle, watercraft, aircraft, trailer, manufactured (mobile) home, snowmobile, or all-terrain vehicle (ATV) that you leased through an unregistered, out-of-state dealer or retailer. Do not use Form RUT-25-LSE for non-leased items purchased from an unregistered, out-of-state dealer or retailer. Instead, use Form RUT-25, Vehicle Use Tax Transaction Return. Also, do not use Form RUT-25-LSE if you leased an item through an Illinois dealer. Instead, the dealer must complete Form ST-556-LSE, Transaction Return for Leases.
If you have previously filed Form RUT-25-LSE and now need to correct the return, you must complete and file Form RUT-25-LSE-X, Amended Use Tax Return for Lease Transactions.