![]() ![]() The type of titling and registration required by the Texas Department of Motor Vehicles (TxDMV) does not determine the tax liability of a trailer. Some trailers are not titled but are subject to motor vehicle tax. Towable, moveable specialized equipment (MSE) is not taxed as a motor vehicle. FET TAX ON TRAILERS PORTABLEManufactured housing, mobile offices and oilfield portable units are not taxed as motor vehicles. other trailer types such as towable dollies, jeeps, stingers, auxiliary axles and converter gears.house trailers, such as travel trailers and park models.If SPV is not available in the Registration and Titling System (RTS), see "Proof of Total Consideration" in Total Consideration in this guide. Standard presumptive value (SPV) procedures may apply to trailers and semi-trailers. ![]() For example, farm and timber trailers are exempt from motor vehicle tax. Illinois Tax Requirements for Cars, Trucks, Vans, Motorcycles, ATVs, Trailers, and Mobile Homes.Trailers and semi-trailers are motor vehicles and are subject to motor vehicle tax, unless specifically exempt. This definition does not include canoes or kayaks. "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 (e.g., jet skis and wave runners) as defined in Section 1-2 of the Boat Registration and Safety Act. For purposes of Form RUT-75, "aircraft" includes airplanes, helicopters, hot-air balloons, ultra-lights, gliders, blimps, dirigibles, seaplanes, and anything else defined as an "aircraft" in Section 3 of the Illinois Aeronautics Act. 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 file Form RUT-50, Private Party Vehicle Use Tax Transaction, if you purchased or acquired a motor vehicle by gift, donation, or transfer from a private party. Instead, the dealer must complete Form ST-556-LSE, Transaction Return for Leases. Also, do not use Form RUT-25-LSE if you leased an item through an Illinois dealer. Instead, use Form RUT-25, Vehicle Use Tax Transaction Return. Not use Form RUT-25-LSE for non-leased items purchased from an unregistered out-of-state dealer or retailer. Leased through an unregistered out-of-state dealer or retailer. You must complete Form RUT-25-LSE, Use Tax Return for Lease Transactions, if you are titling or registering in Illinois a motor vehicle, watercraft, aircraft, trailer, mobile home, snowmobile, or all-terrain vehicle (ATV) that you You must complete Form RUT-25, Vehicle Use Tax Transaction Return, if you own a motor vehicle, watercraft, aircraft, trailer, mobile home, snowmobile, or ATV and you purchased it from an unregistered out-of-state dealer, lending institution, leasing company selling at retail, or retailer and will title or register the item in Illinois. Instead, use Form ST-556, Sales Tax Transaction Return. Note: If you are a leasing company selling such an item at the end of a lease, do not file Form ST-556-LSE. If you sell items at retail in Illinois and, as part of the same transaction, the items are simultaneously leased and those items are of the type that must be titled or registered by an agency of Illinois state government (e.g., vehicles, watercraft, aircraft, trailers, and mobile homes), you must report these sales for lease on Form ST 556-LSE, Transaction Return for Leases. This form must filed by registered out-of-state leasing companies selling to Illinois residents, as well as registered leasing companies that also sell at retail. This form is used to report a sale of any of the above-listed vehicles. ![]() Vehicles purchased from a dealer or retailer that is registered and licensed with the Illinois Department of Revenue to collect and remit the vehicle sales tax are reported on Form ST-556, Sales Tax Transaction Return. Generally, any applicable taxes must be paid before the item can be registered or titled. Items that must be titled or registered with an Illinois agency include, without limitation, motor vehicles (e.g., cars, trucks, vans, and buses), motorcycles, watercraft, aircraft (e.g., airplanes, helicopters, hot air balloons, and gliders), trailers, motor homes, mobile homes, snowmobiles, and all-terrain vehicles (ATVs). ![]()
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