RUT-25 Vehicle Use Tax Transaction Return Instructions

Sep 19, 2026

Illinois Department of Revenue instructions for Form RUT-25 explain who must file and when the Vehicle Use Tax Transaction Return is due. The document provides guidance on entering purchaser and seller information, including address requirements, county and township details, phone numbers, and taxpayer identification numbers. It details how to describe the purchased item (VIN/HIN/aircraft identifier), record purchase and Illinois arrival dates, and select the appropriate tax-exemption box when applicable.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Who must file Form RUT-25?

When is Form RUT-25 due?

Step 1: Purchaser information

Purchaser address and county/township details

Purchaser contact and identification

Step 2: Seller information

Step 3: Describe the item

Step 4: Select the exemption (if applicable)

Illinois Department of Revenue RUT-25 Vehicle Use Tax Transaction Return Instructions | Form RUT-25 General Information | | | --- | --- | | Who must file Form RUT-25?
You must complete Form RUT-25, Vehicle Use Tax Transaction Return, if you are titling or registering in Illinois a motor vehicle, watercraft, aircraft, trailer, mobile home, snowmobile, or all-terrain vehicle (ATV) that you purchased from an unregistered out-of-state dealer or retailer. Do not use Form RUT-25 if you are leasing an item. Instead use Form RUT-25-LSE, Use Tax Return for Lease Transactions, if the item was leased through an unregistered
out-of-state dealer or retailer. Also, do not use Form RUT-25 if you purchased a motor vehicle, or an aircraft or watercraft, from an individual or private party. Instead, use Form RUT-50, Private Party Vehicle Use Tax Transaction, for a private-party vehicle sale and Form RUT-75, Aircraft/Watercraft Use Tax Transaction Return, for a private-party aircraft or watercraft sale.
Note: You must file Form RUT-25 and submit proof of tax payment or proof of exemption before your title or registration will be issued. | When is Form RUT-25 due?
You must file Form RUT-25 and pay the tax due within 30 days after the date the item is brought into Illinois.
What if I need help?
Visit our website at [tax.illinois.gov](tax.illinois.gov) or call weekdays between 8 a.m. [and 5 p.m. at](and 5 p.m. at) 1 800 732-8866 or 217 782-3336 . Call 1 800 544-5304, our TDD (telecommunications device for the deaf) . | | Specific Instructions | | Step 1: Enter the purchaser’s information as it appears on the title or registration application Lines 1 through 3: Enter the purchaser’s name and address exactly as it appears on the Illinois title or registration application. This address must be the actual physical address of the party who will be using the item in Illinois. Do not use a post office box number. Line 4: Check the appropriate box to indicate whether the address on Line 3 is in an unincorporated or rural area of the county. Line 5: Enter the name of the municipality (i.e. , city, village, or town) where the item will be registered if the actual municipality is different from what is entered on Line 3. Line 6: You must provide the name of the county where the item will be registered. Line 7: If you entered St. Clair or Madison County on Line 6, you must provide the name of the township where the item will be registered. You do not need to provide the township if the item will be registered in any county other than St. Clair or Madison. Line 8: Enter the purchaser’s daytime telephone number. Line 9: Enter the purchaser’s Social Security Number or Federal Employer Identification Number (FEIN) . Step 2: Enter the seller’s information Lines 1 through 4: Enter the seller’s name, address, Federal Employer Identification Number (FEIN), and (if applicable) mailing address. Step 3: Describe the item Line 4: Enter the appropriate identification number for the item purchased. Enter the vehicle identification number (VIN) for motor vehicles, the hull identification number (HIN) for watercraft, or the aircraft identification number (N) for aircraft. Lines 5 and 6: Enter the original purchase date and the date the item was brought into Illinois. Step 4: Mark the box that best describes your transaction if exempt from tax- If your transaction is taxable, skip to Step 5. Line a: Check Box a for an exempt sale to a charitable, religious, educational, or governmental organization with an active Illinois Department of Revenue exemption number. Enter the exempt organization’s active Illinois Sales Tax exemption “E” number on the line provided. The purchaser must be the organization itself, rather than a member or officer of the organization. The item must be titled and/or registered in the organization’s name and paid for with the organization’s funds. The organization’s Sales Tax exemption number must have b

FAQs

Who must complete Form RUT-25 Vehicle Use Tax Transaction Return?

You must complete Form RUT-25 if you are titling or registering in Illinois certain motor vehicles, watercraft, aircraft, trailers, mobile homes, snowmobiles, or ATVs purchased from an unregistered out-of-state dealer or retailer. You generally cannot use Form RUT-25 for lease transactions or private-party purchases.

When is Form RUT-25 due and when must the tax be paid?

File Form RUT-25 and pay the tax due within 30 days after the date the item is brought into Illinois.

What purchaser information is required in Step 1?

Enter the purchaser’s name and address exactly as shown on the Illinois title or registration application, using the actual physical address (not a post office box). Provide required county, and township if the county is St. Clair or Madison, plus the purchaser’s daytime telephone number and Social Security Number or FEIN.

Sep 19, 2026

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