a) Motor vehicles,
as used in this Regulation, include passenger cars, trucks, busses,
motorcycles, and any kind of vehicle which is required to be titled under the
Illinois Vehicle Code [625 ILCS 5/1].
b) Implement of husbandry means:
Every vehicle designed and adapted exclusively for
agricultural, horticultural, or livestock raising operations, including farm
wagons, wagon trailers or like vehicles used in connection therewith, or for
lifting or carrying an implement of husbandry provided that no farm wagon,
wagon trailer or like vehicle having a gross weight of more than 36,000 pounds,
shall be included hereunder. [625 ILCS
5/1-130 ]
c) Special mobile equipment means:
Every vehicle not designed or used primarily for the
transportation of persons or property and only incidentally operated or moved
over a highway, including but not limited to: street sweepers, ditch digging
apparatus, well boring apparatus and road construction and maintenance
machinery such as asphalt spreaders, bituminous mixers, bucket loaders,
tractors other than truck tractors, ditchers, levelling graders, finishing
machines, motor graders, road rollers, scarifiers, earth moving carryalls and
scrapers, power shovels and drag lines, and self-propelled cranes and earth
moving equipment. The term does not include house trailers, dump trucks, truck
mounted transit mixers, cranes or shovels, or other vehicles designed for the
transportation of persons or property to which machinery has been
attached. [625 ILCS 5/1-191 ]
d)
For purposes
of this Section, "watercraft" means a Class 2, Class 3, or
Class 4 watercraft as defined in Section 3-2 of the Boat Registration and
Safety Act [625 ILCS 45/3-2 ] , a
personal watercraft, or any boat equipped with an inboard motor.
[35 ILCS
105/10 ]
e) Where the purchaser is paying use tax
directly to the Department with respect to a motor vehicle, watercraft, or
aircraft, or with respect to an implement of husbandry or special mobile
equipment as to which an optional certificate of title will be applied for to
the Illinois Secretary of State, such payment shall be made separately from any
other use tax liability, retailers' occupation tax liability, or other
liability. The return and tax remittance or proof of exemption from the
tax that is imposed by the Act may be transmitted to the
Department by way of the State agency with which, or State officer with whom,
the tangible personal property must be titled or registered (if titling or
registration is required) if the Department and such agency or State officer
determine that this procedure will expedite the processing of applications for
title or registration.
f)
With each return, the purchaser shall remit the proper amount of tax
due (or shall submit satisfactory evidence that the sale is not taxable if that
is the case), to the Department or its agents, whereupon the Department shall
issue, in the purchaser's name, a tax receipt (or a certificate of exemption if
the Department is satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State officer with
whom, the purchaser must title or register the tangible
personal property that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois certificate or other
evidence of title or registration to such tangible personal property.
When a purchaser pays a tax imposed by the Act
directly to the Department, the Department (upon request therefor from
such purchaser) shall issue an appropriate receipt to such purchaser showing
that the purchaser has paid such tax to the Department. Such
receipt shall be sufficient to relieve the purchaser from further liability for
the tax to which such receipt may refer. [35 ILCS
105/10 ] The same comments apply to an implement of
husbandry or special mobile equipment for which an optional title is being
sought.
g) The receipt or
certificate of exemption will be needed in securing an Illinois title to the
watercraft from the Department of Natural Resources; or to the motor vehicle,
implement of husbandry or special mobile equipment for which an optional title
is being sought from the Illinois Secretary of State; or a certificate of
registration for the aircraft from the Illinois Department of Transportation,
Division of Aeronautics.
h) When a
purchaser pays the tax directly to the Department on a motor vehicle,
watercraft, or aircraft, or on an implement of husbandry or special mobile
equipment for which the purchaser is seeking an optional title, so that the tax
is being paid on a transaction by transaction basis, the purchaser should also
send the Department a copy of the bill of sale or dealer's invoice relating to
such property for examination.
i)
In addition, beginning January 1, 2001
, with respect
to motor vehicles, aircraft, watercraft, and trailers (and implements
of husbandry or special mobile equipment for which the purchaser intends to
apply for an optional title)
, a purchaser of such tangible personal
property for use in this State, who purchases such tangible personal property
from an out-of-state retailer, shall file with the Department, not
later than 30 days after such tangible personal property is brought into this
State for use,
upon a form prescribed and supplied by the Department, a
return for each such item of tangible personal property purchased, except that
if, in the same transaction,
1)
a purchaser of motor vehicles, aircraft, watercraft, or trailers who is
a retailer of motor vehicles, aircraft, watercraft, or trailers purchases more
than one motor vehicle, aircraft, watercraft, or trailer for the purpose of
resale or
2)
a
purchaser of motor vehicles, aircraft, watercraft, or trailers purchases more
than one motor vehicle, aircraft, watercraft, or trailer for use as qualifying
rolling stock (see 86 Ill. Adm. Code
130.340)
as provided in
Section 3-55 of the Act
,
then the purchaser may report the purchase of all
motor vehicles, aircraft, watercraft, or trailers involved in that transaction
to the Department on a single return prescribed by the Department.
[35 ILCS
105/10 ] For purposes of the exception in subsection
(i)(2) above, purchasers may only report multiple purchases of items of like
kind and character on a single return. For example, purchasers may report the
purchase of 15 motor vehicles on a single return. However, purchasers may not
report the purchase of 10 trailers and 5 motor vehicles on a single return.
Such a purchase requires one return for the trailers and a second return for
the motor vehicles.
j) For information concerning the procedure
to be followed in accounting for the tax when the purchaser buys a motor
vehicle, watercraft, or aircraft (or an implement of husbandry or special
mobile equipment for which the purchaser is going to apply for an optional
title) at retail in Illinois and pays the tax to the retailer rather than
directly to the Department, see 86 Ill. Adm. Code
130.540.
