Form Rut-60 - Certification For Aircraft Exemption Page 2
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1
2General Instructions
The aircraft is not based or registered in Illinois after the
What is the purpose of this form?
purchase.
Purchasers and sellers of aircraft will use RUT-60, Certifi cation For
Prepurchase Evaluation
Aircraft Exemption, to properly claim an exemption when an aircraft is
Tax is not due if the aircraft is temporarily located in Illinois for an
located temporarily in Illinois for one of the following reasons:
examination prior to the purchase and is not based or registered in
• aircraft leaves after the purchase or sale
Illinois after the prepurchase evaluation.
• prepurchase evaluation
• post sale customization.
Post Sale Customization
Keep Form RUT-60 in your books and records to document the
Tax is not due if the aircraft is temporarily located in Illinois for
exemption.
improvement, maintenance, or repair performed on the aircraft after
transfer of ownership and all of the following conditions are met.
What return must be fi led?
The aircraft leaves Illinois within 15 days after the authorized
approval for return to service, completion of the maintenance
When the item qualifying as an exempt purchase
record entry, and completion of the test fl ight and ground test for
• is sold by an Illinois dealer, it must be reported by the seller on
inspection, as required by 14 C.F.R. 91.407.
Form ST-556, Sales Tax Transaction Return.
The aircraft is not based or registered in Illinois before or after
• is purchased from an out-of-state dealer, it must be reported
the post-sale customization.
by the purchaser on Form RUT-25, Vehicle Use Tax Transaction
Return.
Complete all applicable steps. Keep one copy for your records and mail
• is purchased (or acquired by gift or transfer) from an individual
a copy to:
or other private party, it must be reported by the purchaser
or transferee on Form RUT-75, Aircraft/Watercraft Use Tax
ILLINOIS DEPARTMENT OF REVENUE
Transaction Return.
ROT DISCOVERY
What purchases qualify for tax exemption on
PO BOX 19020
aircraft?
SPRINGFIELD IL 62794-9020
The tax exemption applies to aircraft that leave Illinois after the
purchase or sale, or are temporarily located in Illinois for prepurchase
evaluation or post sale customization. Conditions have to be met
before the exemption is applied.
Aircraft leaves Illinois
Tax is not due if the aircraft is purchased or sold and meets the
following conditions.
The aircraft leaves Illinois within 15 days after the later of either
the issuance
❏ of the fi nal billing for the purchase of an aircraft
❏ or the authorized approval for return to service, completion
of the maintenance record entry, and completion of
the test fl ight and ground test for inspection, as required by
14 C.F.R. 91.407.
RUT-60 back (R-12/10)
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