Form Rut-75 Aircraft Use Tax Transaction Return - Illinois Department Of Revenue (Page 3 of 3) in pdf

Step 5

General Information

Figure your tax. Please note that a trade-in is not allowed as a

Who must file this return?

deduction when determining tax owed.

You must complete and file this return if you acquire an aircraft by gift,

When completing this form, drop amounts of less than 50 cents, and

donation, transfer, or non-retail purchase.

increase amounts of 50 cents or more to the next higher dollar.

• The term “aircraft” includes airplanes, helicopters, hot-air balloons,

Line 1a - If you purchased the aircraft, write the purchase price and

ultra lights, gliders, blimps, dirigibles, seaplanes, and anything else

attach a copy of the FAA bill of sale and purchase agreement/invoice

defined as aircraft in Section 3 of the Illinois Aeronautics Act.

as proof of the purchase price and any sales and use tax previously

• The term “non-retail purchase” means a purchase from a person or

paid.

business that is not in the business of selling aircraft at retail.

The aircraft’s purchase price and any amount of tax previously paid for

Do not use this return if you purchased the aircraft from an Illinois

the aircraft must be clearly and separately stated.

dealer or leasing company. The dealer or leasing company must file

If the purchase price is less than the fair market value, you must write

Form ST-556, Sales Tax Transaction Return.

the fair market value.

Do not use this return if you acquired the aircraft from an out-of-state

Line 1b - If you acquired the aircraft by gift, donation, or transfer, write

dealer, lending institution, or leasing company selling at retail. You must

the aircraft’s fair market value.

file Form RUT-25, Use Tax Transaction Return.

Note: If our review of this return results in a question about the amount

When is this return due?

of the fair market value stated, we have the authority to determine the

You must file Form RUT-75, Aircraft Use Tax Return, no later than 30

aircraft’s fair market value.

days from the date of acquisition or the date the aircraft is brought into

Illinois, whichever is later.

Line 2 - Multiply Step 5, Line 1a or Line 1b, whichever is applicable, by

6.25 (.0625) percent.

Note: You must submit proof of tax payment or proof of exemption

before your aircraft registration will be issued by the Department of

Line 3 - Write the amount of sales or use tax you previously paid to

Transportation - Division of Aeronautics.

another state on this item. Write the name of the state on the line

provided. We will allow credit only if the tax previously paid was

What if I need help?

properly due and separately stated on the proof of tax payment. You

If you need help, visit our Web site at call us at

must attach proof of tax payment.

1 800 732-8866 or 217 782-3336; or call our TDD (telecommunications

device for the deaf) at 1 800 544-5304. Our office hours are 8 a.m. to 5 p.m.

Line 4 - Subtract Step 5, Line 3, from Step 5, Line 2. This is the

amount of tax that you owe. Make your remittance payable to “Illinois

Specific Instructions

Department of Revenue” and attach it to Page 1 of this form.

You owe a late filing penalty if you do not file a processable return by

Step 1

the due date, a late payment penalty if you do not pay the amount

Complete the requested information about you, the pur-

you owe by the original due date of the return, a bad check penalty if

chaser or owner.

your remittance is not honored by your financial institution, and a cost

of collection fee if you do not pay the amount you owe within 30 days

Lines 1 and 2 - Write your name on Line 1 and any co-owner’s name

of the date printed on an assessment. We will bill you for any amounts

on Line 2.

owed. For more information, see Publication 103, Uniform Penalties

Line 3 - Write the address as it will appear on the Illinois registration.

and Interest. To receive a copy of this publication, call 1 800 356-6302.

Lines 4, 5, and 6 - Write your daytime phone number and Social

Step 6

Security number or federal employer identification number on the

Sign here.

appropriate lines.

The purchaser and co-owner (if applicable) must sign the return. Send

Step 2

Page 1 and any other required forms and attachments with your

application and fees for registration to

Complete the seller’s, donor’s, or other transferor’s information.

Department of Transportation

Lines 1, 2, and 3 - Write the name, address, and daytime phone

Division of Aeronautics

number.

1 Langhorne Bond Drive

Step 3

Capital Airport

Springfield, IL 62707-8415

Complete the aircraft description and acquisition date.

Lines 1, 2, 3, and 4 - Write the year, make, model, serial number, “N”

Keep Page 2 (Taxpayer’s copy) for your records.

number, and aircraft/airframe hours on the appropriate lines

Line 5 - Write the date you acquired the aircraft.

Line 6 - Write the date you brought the aircraft into Illinois.

Step 4

If the transaction is exempt, mark the box that applies. Be sure to

read the instructions. If the transaction is taxable, continue to

Step 5.

Line 1 - If your transaction is exempt from tax, mark an “X” in the box

that applies.

a) The organization acquiring the aircraft is a charitable, religious,

educational, or governmental organization that has been issued an

active exemption number by the Illinois Department of Revenue.

Write the organization’s active Illinois sales tax exemption “E”

number in the space provided.

b)The aircraft is used as rolling stock for hire to haul persons or

commodities in interstate commerce. Write the certificate of

authority number in the space provided.

c) You are the surviving spouse, and the aircraft is an estate gift.

d)You acquired the aircraft outside Illinois and, after being brought into

Illinois and stored here temporarily, it is used solely outside Illinois.

Page 2 back

Form Rut-75 Aircraft Use Tax Transaction Return - Illinois Department Of Revenue Page 3

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