Form Rut-7 - Rolling Stock Certification

Illinois Department of Revenue

RUT-7

Rolling Stock Certification

Please print or type.

Step 1: Identify how this certification is being used

Check the one box below that describes how this certification is being used.

Keep this certification in your books and records as proof of the exemption claimed.

This certification documents the sale of

1

4

an item reported on Form ST-556, Sales Tax Transaction

an item reported on Form RUT-75 Aircraft Use Tax Transaction

Return. Transaction no. _AV__________________________

Return. Transaction no._________________________

2

5

an item reported on Form RUT-25, Use Tax Transaction

items such as replacement parts or nonvehicle rolling stock

Return. Transaction no. _MV_____________________

reported on Form ST-1, Sales and Use Tax Return.

3

an item reported on Form RUT-50, Vehicle Use Tax Transaction

Return. Transaction no. _PV______________________

Step 2: Identify the seller

1

3

Name ___________________________________________

Address _______________________________________________

Number and street or post office box

2

IBT no. (if Illinois retailer)

City, state, ZIP ________________________________________

___ ___ ___ ___ - ___ ___ ___ ___

___

Step 3: Describe the item purchased

1

2

Year, make, and model ______________________________

Other (describe items such as replacement parts or nonvehicle

rolling stock)

Identification no. ___________________________________

_______________________________________________________

Step 4: Identify the buyer

1

_______________________________________ 4

Name

Is the buyer a lessor who will lease the item

Number and street or post office box

described in Step 3?

yes

no

2

Address __________________________________________

If yes, go to Step 5. If no, complete Lines 5 and 6 in this step,

and go to Step 6.

5

City, state, ZIP _____________________________________

Certificate of authority no.

_______________________________

-

3

6

Phone ___________________________________________

Date certificate of authority was issued

__ __ / __ __ / __ __ __ __

(

)

Month

Day

Year

Area code

Step 5: If the buyer is a lessor, identify the lessee

(if not, go to Step 6)

-

1

3

Name ___________________________________________

Phone ________________________________________________

(

)

Area code

2

4

Address __________________________________________

Certificate of authority no.

_______________________________

Number and street or post office box

5

City, state, ZIP _____________________________________

Date certificate of authority was issued

__ __ / __ __ / __ __ __ __

Month

Day

Year

Step 6: Sign the certification

(buyer or buyer/lessor)

Check the appropriate box.

I certify that I am an interstate carrier for hire and that

I certify that I am a lessor and that the lessee of the item

I will use the purchased item as rolling stock to haul

purchased is an interstate carrier for hire who will use the

persons or commodities in interstate commerce. See

purchased item as rolling stock to haul persons or

“What qualifies for the rolling stock exemption?” in the

commodities in interstate commerce. See “What qualifies

instructions.

for the rolling stock exemption?” in the instructions.

Under penalties of perjury, I state that I have examined this certification and, to the best of my knowledge, it is true, correct, and complete.

_____________________________________________

_________________________________________

___________

Signature of buyer

Name of buyer (please print)

__ __ / __ __ / __ __ __ __

_________________________________________

___________

Month

Day

Year

Business title

This 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

RUT-7 front (R-6/03)