Illinois Aircraft/Watercraft Use Tax Transaction Return Instructions

Aircraft/Watercraft Use Tax Transaction Return Instructions
RUT-75 Instructions
	

Illinois Department of Revenue

RUT-75 Instructions for Aircraft/Watercraft Use Tax Transaction Return
General Information

Who must file Form RUT-75?
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.
“Aircraft” means any device used or designed to carry humans in flight as specified by the Illinois Department of
Transportation (IDOT) by rule. All devices required to be licensed as “aircraft" by the Federal Aviation Administration
(FAA) are "aircraft". 620 ILCS 5/3. Examples include airplanes, helicopters, hot-air balloons, ultra lights, gliders,
blimps, dirigibles, seaplanes, etc.
“Watercraft” includes
	•	 Class 2, Class 3, and Class 4 watercraft as defined in Section 3-2 of the Boat Registration and Safety Act; and
	•	 personal watercraft as defined in Section 1-2 of the Boat Registration and Safety Act (jet skis, wave runners, etc.).
		 “Watercraft” does not include canoes or kayaks. 86 Ill. Adm. Code 152.101.

What is a “non-retail purchase”?
A purchase from a person or business not in the business of selling aircraft or watercraft at retail is considered a
“non-retail purchase.” Note: For these instructions, “item” refers to both aircraft and watercraft as defined above.

What if I purchase from a dealer or leasing company?

Do not use Form RUT-75 if you acquired the item from an Illinois retailer (e.g., dealers, leasing companies). If you
acquired the item from an Illinois retailer, the Illinois retailer must file Form ST-556, Sales Tax Transaction Return.
If you acquired the item from an unregistered, out-of-State retailer (e.g., dealer, lending institution, or leasing
company selling at retail), you must file Form RUT-25, Vehicle Use Tax Transaction Return.

When is Form RUT-75 due?
Form RUT-75 is due within 30 days after the date of acquiring the item if acquired in Illinois, or within 30 days after
bringing the item into Illinois if acquired outside Illinois, whichever is later. 35 ILCS 158/15-20(b); 35 ILCS 157/1020. You must pay the tax or submit proof of tax payment or exemption before your registration will be issued by the
•	 Illinois Department of Transportation ‑ Division of Aeronautics (aircraft).
•	 Illinois Department of Natural Resources (watercraft).

Can I file this return and pay the tax due electronically?

Yes, you can use MyTax Illinois at mytax.illinois.gov to file your Form RUT-75 and required attachments.
Payments must be made electronically when you submit your form.

What if I need help?

If you have questions, visit our website at tax.illinois.gov or scan the QR code provided.
You may also call us weekdays between 8:00 a.m. and 5:00 p.m. at 1 800 732‑8866, 217 782-3336,
or 1 800 544-5304 (TTY).
Language assistance services are available upon request and are free of charge.

RUT-75 Instructions (R-04/25)

Printed by authority of the State of Illinois — Electronic only, One copy

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Specific Instructions
Step 1 — Purchaser or new owner information

Enter the Social Security number (SSN) or federal employer identification number (FEIN), first and last name or
company name, and phone number. Enter the address as it will appear on the Illinois registration.
For electronic filers, the SSN or FEIN and taxpayer name must match the information in our system. Taxpayers filing
using their SSN will also be required to provide their Prior Year Adjusted Gross Income.
Watercraft only - Check if reporting a transfer between immediate family members. If our review indicates that the
primary reason for transfer was to avoid payment of tax, we will bill you for applicable tax, penalties, and interest.

Step 2 — Seller's information

Enter the seller's name, address, and phone number.

Step 3 — Item information

Enter the year, make, model, date that the purchaser (not the seller) acquired the item, and date that the
purchaser (not the seller) brought the item into Illinois. This date should always be on or after the purchase date.
For watercrafts enter Hull ID number, type (e.g.,open, cabin, houseboat, sailboat, pontoon, PWC/jetski, paddleboat
or other) and length.
For aircrafts enter serial number, "N" number, and aircraft/airframe hours.

Step 4 — Exempt Transaction - Mark the applicable box. If the transaction is taxable, skip to next step.

	 a Item is bought and used by a charitable, religious, educational, or governmental organization with an active 	
		 Illinois Department of Revenue (IDOR) exemption number. 35 ILCS 158/15-10(ii); 35 ILCS 157/10-15(ii).
	 b Item is used as rolling stock for hire to haul persons or commodities in interstate commerce. Aircraft - provide 	
		 FAA certificate of authority number. 35 ILCS 158/15-10(iii); 35 ILCS 157/10-15(iii).
	 c	 Item was a gift from an estate to a surviving spouse. 35 ILCS 158/15-10(iv); 35 ILCS 157/10-15(iv).
	d	
Item was acquired outside of Illinois and brought into and stored temporarily in Illinois. It will be removed and 	
		 will be used solely outside of Illinois. 35 ILCS 158/15-10(iii); 35 ILCS 157/10-15(iii).
	 e 	Item is used primarily in production agriculture and qualifies for the farm machinery and equipment exemption. 	
		 35 ILCS 5/3-5(11).
	 f Watercraft only - not required to be numbered under the Boat Registration and Safety Act and
•	 will not be used upon Illinois waters for more than 30 days in any calendar year, 35 ILCS 158/15-10(v); or
•	 regardless of time used upon Illinois waters, is either:
	
- owned by the United States, a State, or subdivision thereof; and used solely for official purposes and clearly 	
		 identifiable; or
	
- used exclusively as a ship’s lifeboat. 625 ILCS 45/3-12(D), (E).

Step 5 — Figure your tax

Tax is based on the purchase price/selling price or fair market value amount. Enter the higher of the purchase price/
selling price or fair market value. 86 Ill. Adm. Code 153.105(a)-(b); 35 ILCS 157/10-15. If you purchase or acquire a
share of an aircraft or watercraft, enter the share’s purchase/selling price or fair market value. 35 ILCS 158/15-15;
86 Ill. Adm. Code 152.101.
Round to the nearest dollar: Drop amounts of less than 50 cents, and increase amounts of 50 cents or more to
the next highest dollar. IDOR may utilize contracted vendors to determine the validity of the purchase/selling price
stated on your return. 35 ILCS 157/10-30; 35 ILCS 158/15-30. We will bill you if additional tax is owed, including
penalties and interest.
For aircraft, selling price is defined as the reasonable consideration received for the aircraft valued in money, cash,
credits, property, services, etc. 86 Ill. Adm. Code 152.105(d). You must attach a copy of the FAA bill of sale and a
copy of the purchase agreement/invoice which must have the selling price and any tax previously paid clearly and
separately stated. 86 Ill. Adm. Code 152.110(a). In the case of gifts or transfers without a stated selling price, tax
will be imposed on the fair market value of the aircraft on the date the aircraft is acquired or the date the aircraft is
brought into the State, whichever is later. 86 Ill. Adm. Code 152.105(c)(d).

RUT-75 Instructions (R-04/25)

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For watercraft, purchase price is defined as the reasonable consideration paid for the watercraft received in money,
cash, credits, property, services, etc., and including the value of any motor sold with, or in conjunction with, the
watercraft. 35 ILCS 158/15-5. Attach a copy of the purchase agreement/invoice which must have the purchase price
and any tax previously paid clearly and separately stated. When there is no stated purchase price, such as a gift or
trade, tax is imposed on the fair market value on the date the watercraft or the share of the watercraft was acquired
or the date the watercraft was brought into Illinois, whichever is later. In the case of a watercraft transfer between
immediate family members (i.e., a spouse, parent, brother, sister, or child), reasonable consideration ordinarily
means the consideration paid, unless it appears from the facts and circumstances that the primary motivation of
the transfer was the avoidance of tax. 35 ILCS 158/15-5; 86 Ill. Adm. Code 153.110(a). In the case of gifts between
immediate family members, no tax is due unless it appears that the primary motivation of the transfer was the
avoidance of tax. 86 Ill. Adm. Code 153.110(b).
Provide the name of the state and the amount of sales or use tax you previously paid to that state. Credit is allowed
only if the tax previously paid was properly due and separately stated on the proof of tax payment that must be
attached to Form RUT-75. 86 Ill. Adm. Code 153.110(d).
For paper filers, subtract Line 3 from Line 2. This is the amount of tax that you owe. Make your remittance
payable to “Illinois Department of Revenue” and attach it to Form RUT-75. For electronic filers, MyTax Illinois will
calculate the tax due for you. Payments must be made electronically when you submit your form.
You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you
do not pay the amount you owe by the original due date of the return, a bad check penalty if 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 of the date printed on a bill that we send you. For more information, see Publication 103, Penalties and
Interest for Illinois Taxes, available on our website at tax.illinois.gov.

Attachments

Attach a copy of the purchase agreement or invoice, FAA bill of sale (aircraft), bill of sale (watercraft), and proof of
tax paid, if applicable. IDNR and IDOT may also require copies of this documentation as part of their registration
paperwork. See their websites at dnr.illinois.gov or idot.illinois.gov for additional guidance.

Step 6 — Sign here

For paper filers, the purchaser and co-owner (if applicable) must sign Form RUT-75. Send your return and required
attachments with your application and fees for registration to the appropriate address below.
Aircraft: 					
Watercraft:
	
DEPARTMENT OF TRANSPORTATION	
DEPARTMENT OF NATURAL RESOURCES
	
DIVISION OF AERONAUTICS 	
PO BOX 19226
	
ABRAHAM LINCOLN CAPITAL AIRPORT 	
SPRINGFIELD, IL 62794-9226
	
1 LANGHORNE BOND DRIVE
	
SPRINGFIELD, IL 62707-8415
For electronic filers, enter your email address and confirm it to verify the request. Your email address will act as your
signature.
Do not mail the printable confirmation page or a paper copy of the form. This could cause processing delays.
After filing Form RUT-75 electronically, allow one business day for processing before applying for your aircraft
or watercraft registration. Payment requests submitted in MyTax Illinois can take three to five business days to
process.

RUT-75 Instructions (R-04/25)

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