Sample Reminder For Cleanliness
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If this form requires notarization, complete it online through a secure video call—no need to meet a notary in person or wait for an appointment.
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FAQ
If you acquire a watercraft from a person or business that is not in the business or selling watercraft at retail, you must file Form RUT-75, Aircraft/Watercraft Use Tax Transaction Return. You must pay 6.25% watercraft use tax on the watercraft's purchase price.
The rate of tax is 6.25 % of the purchase price for each watercraft that is subject to tax under the Law [35 ILCS 158/15-15 ].
Aircraft Use Tax (non-retailer purchased from non-retailer) The rate is 6.25% of the purchase price or fair market value, whichever is greater. If you acquire the aircraft by purchase from a person or business that is not in the business of selling aircraft at retail, you must pay tax on the aircraft's purchase price.
If you acquire an aircraft or watercraft by gift, donation, transfer, or non-retail purchase, you must file Form RUT-75, Aircraft/Watercraft Use Tax Transaction Return.
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.
Since the Illinois fly-away exemption allows for 10 free days in the state in the year after flying away, an aircraft buyer planning to make his purchase outside Illinois argued that he should have the benefit of the same 10-day rule to avoid owing use tax.
Purchasers and sellers of aircraft will use RUT-60, Certification For Aircraft Exemption, to properly claim an exemption when an aircraft is located temporarily in Illinois for one of the following reasons: ? aircraft leaves after the purchase or sale ? prepurchase evaluation ? post sale customization.
