[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304683-105":53,"doc-detail-304683-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","form-rut-7-rolling-stock-certification","Form RUT-7 - Rolling Stock Certification","","Form RUT-7 provides the requirements to claim the Illinois rolling stock exemption for interstate carriers for hire. The document explains who may claim the exemption, including conditions for lessees when an item is leased, and when the exemption applies and ends. It lists qualifying items and the specific usage tests for motor vehicles, trailers, limousines, and other covered equipment, plus what does not qualify. It also states filing timing and related returns, then begins step-by-step completion instructions for the form.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-rut-7-rolling-stock-certification/304683/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-rut-7-rolling-stock-certification/304683.png","ImageObject",442,249,{"name":88,"@type":89},"Alex Sinclair","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of Form RUT-7?","Question",{"text":109,"@type":110},"Form RUT-7 is used to claim the rolling stock exemption. Completing it is required to certify eligibility for the exemption.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Who may claim the rolling stock exemption?",{"text":114,"@type":110},"The claimant must be recognized by a specific federal or state regulatory agency as an interstate carrier for hire and have received a certificate of authority to engage in interstate commerce. Limousine operators are excluded.",{"name":116,"@type":107,"acceptedAnswer":117},"What types of items qualify, and what are the key usage requirements?",{"text":118,"@type":110},"Qualifying items include trailers, motor vehicles, watercraft, railway cars, aircraft, limousines, and repair and replacement parts when used as rolling stock in interstate commerce on a regular and frequent basis. For second division motor vehicles, limousines, and trailers, the items must meet specific thresholds for trips or miles in a 12-month period and eligibility method must be documented on Form RUT-7.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304683,1790202785,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":4},1099523882182,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","#    General Instructions   \n\nWhat is the purpose of Form RUT-7?  \nTo claim the rolling stock exemption,you must complete Form RUT-7,Rolling Stock Certification.  \n# Who may claim the exemption?\n\nYou must be recognized by a specific federal or state regulatory agency asan interstate carrier for hire and have received a certificate of authority toengage in interstate commerce.This does not apply to limousine operators.  \n# When may a lessor claim the exemption?\n\nIf you are a purchaser who will be leasing the item you may claim theexemption if the  \n·lessee is recognized by a specific federal or state regulatory agen-cy as an interstate carrier for hire and has received a certificate ofauthority to engage in interstate commerce;and  \n·lessee willuse the item in a qualifying manner as described inthese instructions;and  \n·lease is in effect or executed at the time of the purchase for use asrolling stock.  \nThe tax exemption will last only as long as the lease remains in effectand the item is being used in a qualifying manner.When the itemreverts to your use,you must pay Use Tax on the fair market value(notto exceed the purchase price)of the item directly to the Illinois Depart-ment of Revenue on or before the last day of the calendar month follow-ing the month in which the item reverts to the use of the lessor.To payUse Tax,contact us at 217782-3336 or 800732-8866 and we will sendyou the proper form.  \n# What qualifies for the exemption?\n\nCertain items purchased or used by interstate carriers for hire to beused as rolling stock in interstate commerce qualify for the exemp-tion.Items include:  \n·trailers  \n·motor vehicles  \n·watercraft  \n·railway cars  \n·aircraft  \n·limousines  \n·repair and replacement parts  \nAircraft,watercraft,or rail carrier items(and repair and  \nreplacement parts):You must use these items for hire to carrypersons or commodities in interstate commerce on a regular andfrequent basis.  \nSecond division motor vehicles,limousines,and trail-ers(and repair and replacement parts):If the CDF sales taxexemption is claimed,the items purchased are exempt only if the motorvehicle or trailer qualifies for the rolling stock exemption as shown below.  \n·A motor vehicle(other than a limousine)must have a grossvehicle weight rating of more than 16,000 pounds.  \n·A motor vehicle,limousine,or trailer must carry persons or  \nproperty for hire in interstate commerce for either  \n—more than 50 percent of its total trips in a 12-month period;or,  \n—more than 50 percent of its total miles in a 12-month period.  \nThe total trips or miles for which persons or property are carried forhire between points in Illinois may be used to qualify for the exemp-tion if the journey or shipment originates or terminates outside Illinois.  \nYou must identify which method will be used—trips or miles-atthe time of purchase and document your choice on Form RUT-7.Ifyou do not choose an option,you will be deemed to have chosen themiles method.You must use the motor vehicle or trailer in a qualifyingmanner under the chosen method for each consecutive 12-month pe-riod from the initial title or registration date,whichever is later.If youdo not,the exemption will be revoked and applicable tax,penalties,and interest will be due.  \nIf you make fleet purchases and will not use the same qualifyingmethod,a separate Form RUT-7 must be completed for each vehicleor trailer since the election is on a per item basis.Keep a copy in yourbooks and records to verify your election.  \nNote:To document each trailer's qualifying use,you may use docu-mentation showing what qualifying motor vehicle or qualifying groupof motor vehicles to which the trailer is dedicated.For more informa-tion,see Informational Bulletins FY 2005-01 and 2008-03,RollingStock Exemption Changes.  \nRUT-7 back (R-4/09)  \n# What does not qualify for the exemption?\n\nIt is not the type of item that determines if it qualifies for use as rollingstock,but how the item is used by an interstate carrier for hire.","cbCaitGno5b8Hi62","https://ap.wps.com/l/cbCaitGno5b8Hi62","pdf",317230,"English","# General Instructions\n## Who may claim the exemption?\n## When may a lessor claim the exemption?\n## What qualifies for the exemption?\n## What does not qualify for the exemption?\n## When is the Form RUT-7 due?\n## Are there other returns that must be filed?\n# Step-by-Step Instructions","[{\"question\":\"What is the purpose of Form RUT-7?\",\"answer\":\"Form RUT-7 is used to claim the rolling stock exemption. Completing it is required to certify eligibility for the exemption.\"},{\"question\":\"Who may claim the rolling stock exemption?\",\"answer\":\"The claimant must be recognized by a specific federal or state regulatory agency as an interstate carrier for hire and have received a certificate of authority to engage in interstate commerce. Limousine operators are excluded.\"},{\"question\":\"What types of items qualify, and what are the key usage requirements?\",\"answer\":\"Qualifying items include trailers, motor vehicles, watercraft, railway cars, aircraft, limousines, and repair and replacement parts when used as rolling stock in interstate commerce on a regular and frequent basis. For second division motor vehicles, limousines, and trailers, the items must meet specific thresholds for trips or miles in a 12-month period and eligibility method must be documented on Form RUT-7.\"}]","Form RUT-7 - Rolling Stock Certification | PDF",1789816146]