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The form guides buyers through use options (single purchase, bulk purchase, or blanket certification), requires purchase details and buyer/lessor identification, and includes buyer/lessor certifications under penalties of perjury. It also explains related reporting requirements and qualifying criteria for vehicles, trailers, aircraft, watercraft, rail cars, and repair and replacement parts.",{"@graph":63,"@context":118},[64,80,101],{"@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/illinois-department-of-revenue-rut-7-rolling-stock-certification-purchase-exemption/304582/",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/illinois-department-of-revenue-rut-7-rolling-stock-certification-purchase-exemption/304582.png","ImageObject",442,249,{"name":88,"@type":89},"Putri","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should use Form RUT-7 Rolling Stock Certification?","Question",{"text":108,"@type":109},"Interstate carriers for hire use Form RUT-7 to properly claim the rolling stock exemption for qualifying purchases of motor vehicles, trailers, watercraft, railroad cars, aircraft, and related repair and replacement parts.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does a buyer indicate the type of rolling stock certification being claimed?",{"text":113,"@type":109},"In Step 1, the buyer marks the applicable option for a single purchase, a bulk purchase (including a percent for qualifying items), or blanket certification for current and future purchases.",{"name":115,"@type":106,"acceptedAnswer":116},"Where must Form RUT-7 be kept and what happens if it is not kept?",{"text":117,"@type":109},"Retailers must keep the certification in their books and records as proof of the claimed exemption. Failure to keep required information could result in disallowing a deduction that was claimed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304582,1790122154,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},962085571259,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Illinois Department of Revenue  \nRUT-7 Rolling Stock Certification  \nPlease print or type. Use this certificate for purchases made on or after July 1, 2004.  \n\n| Step 1: Identify how this certification is being used\u003Cbr>Mark the option that applies. Retailers: Keep this certification in your books and records as proof of the exemption claimed.\u003Cbr>Purchases of motor vehicles, trailers, aircraft, watercraft, and non-vehicle rolling stock ( e.g. , locomotives, rail cars)   1 Single purchase (one or multiple items)—I certify that this purchase qualifies for the rolling stock exemption.\u003Cbr>Purchases of repair and replacement parts\u003Cbr>  2 Single purchase (one or multiple items)—Mark one option below.\u003Cbr>  a I certify that this purchase qualifies for the rolling stock exemption.\u003Cbr>  b I certify that   percent of this bulk purchase qualifies for the rolling stock exemption.\u003Cbr>  3 Blanket certification for this and future purchases—Mark one option below.\u003Cbr>Note: Update this certification at least every 3 years.\u003Cbr>  a I certify that 100 percent of the purchases that I make from this seller qualify for the rolling stock exemption.\u003Cbr>  b I certify that   percent of the bulk purchases that I make from this seller qualify for the rolling stock exemption. |\n| --- |\n| Step 2: Describe the purchase\u003Cbr>Purchases of motor vehicles, trailers, aircraft, watercraft, and non-vehicle rolling stock ( e.g. , locomotives, rail cars)\u003Cbr>1 Year, make, and model  \u003Cbr>Identification no  Purchases of repair and replacement parts\u003Cbr>2 Description of items purchased  \u003Cbr>_____________________________________________________________________________________________________________ |\n| Step 3: Identify the buyer\u003Cbr>1 Name   |\n| 2 Address  ( ) — Number and street or post office box City State ZIP Telephone number |\n| 3   yes   no Is the buyer a lessor who will lease the item described in Step 2? If yes, go to Step 4. If no, complete Line 4 below, then go to Step 5. |\n| 4 Certificate of authority number and date issued   / /  Number Date issued |\n| Step 4: If the buyer is a lessor, identify the lessee (If not, go to Step 5 .)\u003Cbr>1 Name   |\n| 2 Address  ( ) — Number and street or post office box City State ZIP Telephone number |\n| 3 Certificate of authority number and date issued   / /  Number Date issued |\n\nStep 5: Buyer/lessor certification (Mark the appropriate statement.)  \n  I certify that I am an interstate carrier for hire and that I will use   I certify that I am a lessor and that the lessee of the item  \nthe purchased item as, or attached to, rolling stock to haul purchased is an interstate carrier for hire who will use the  \npersons or commodities for hire in interstate commerce. purchased item as, or attached to, rolling stock to haul persons  \nor commodities for hire in interstate commerce.  \nUnder penalties of perjury, I state that I have examined this certification and, to the best of my knowledge, it is true, correct, and complete.  \nBuyer’s signature Date Name of buyer (please print)  \nBusiness name  \nRUT-7 front (R-6/04)  \nThis form is authorized as outlined by the Retailers’ Occupation Tax Act, related tax acts, and the Vehicle Use Tax Act. Disclosure of this information is REQUIRED. Failure to keep this information in your books and records could result in disallowing a deduction that was claimed. This form has been approved by the Forms Management Center. IL-492-0008  \n| General Instructions |\n| --- |\n| What is the purpose of this form?\u003Cbr>Interstate carriers for hire use Form RUT-7, Rolling Stock Certification, to properly claim the rolling stock exemption for purchases of\u003Cbr>• motor vehicles, • trailers,\u003Cbr>• watercraft, • railroad cars, and\u003Cbr>• aircraft, • repair and replacement parts.\u003Cbr>Keep Form RUT-7 in your books and records to document the exemption.\u003Cbr>What return must be filed?\u003Cbr>When the item qualifying as rolling stock\u003Cbr>• is sold by an Illinois dealer, it must be reported on Form ST-556, Sales Tax Transaction Return.\u003Cbr>• is ","cbCaipxAXTI3ZSgY","https://ap.wps.com/l/cbCaipxAXTI3ZSgY","pdf",28842,"English","# Step 1: Identify how this certification is being used\n# Step 2: Describe the purchase\n# Step 3: Identify the buyer\n# Step 4: If the buyer is a lessor, identify the lessee\n# Step 5: Buyer/lessor certification\n# General Instructions\n## What is the purpose of this form?\n## What return must be filed?\n## What purchases qualify for the rolling stock exemption?","[{\"question\":\"Who should use Form RUT-7 Rolling Stock Certification?\",\"answer\":\"Interstate carriers for hire use Form RUT-7 to properly claim the rolling stock exemption for qualifying purchases of motor vehicles, trailers, watercraft, railroad cars, aircraft, and related repair and replacement parts.\"},{\"question\":\"How does a buyer indicate the type of rolling stock certification being claimed?\",\"answer\":\"In Step 1, the buyer marks the applicable option for a single purchase, a bulk purchase (including a percent for qualifying items), or blanket certification for current and future purchases.\"},{\"question\":\"Where must Form RUT-7 be kept and what happens if it is not kept?\",\"answer\":\"Retailers must keep the certification in their books and records as proof of the claimed exemption. Failure to keep required information could result in disallowing a deduction that was claimed.\"}]","Illinois Department of Revenue - RUT-7 Rolling Stock Certification - Purchase Exemption | PDF",1789815071]