Would the Illinois Department of Revenue verify the tax, fee, and procedure information in a private vehicle title-and-registration textbook?

Plain-English summary

A publisher asked IDOR to verify Illinois tax and lease information, addresses, phone numbers, fees, and procedures for the next edition of a vehicle title-and-registration textbook.

IDOR declined to approve the accuracy of a private legal publication. It directed the publisher to Illinois statutes, administrative rules, and Department publications. The Department added that the information previously published generally remained correct and enclosed the 2016 RUT-50 Private Party Vehicle Use Tax Chart.

The letter did not rule on a particular vehicle transaction or validate the textbook's contents.

What this means for you

Publishers and vehicle-industry users should verify Illinois title, registration, and tax procedures against official sources rather than treat private reference material as Department-approved.

Common questions

Did IDOR certify the textbook? No.

Did IDOR provide any material? Yes. It enclosed the 2016 RUT-50 Private Party Vehicle Use Tax Chart.

Citations and references

• 2 Ill. Adm. Code 1200.120.
• 2016 RUT-50 Private Party Vehicle Use Tax Chart.

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/sales-tax/2016.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2016/st-16-0048-gil.pdf

Original ruling text

ST 16-0048-GIL 09/27/2016

MOTOR VEHICLES

The Department will not approve the accuracy of private legal publications. (This is a GIL.)

September 27, 2016

Dear Xxxxx:
This letter is in response to your letter July 1, 2016 in which you requested information. The
Department issues two types of letter rulings. Private Letter Rulings (“PLRs”) are issued by the
Department in response to specific taxpayer inquiries concerning the application of a tax statute or
rule to a particular fact situation. A PLR is binding on the Department, but only as to the taxpayer
who is the subject of the request for ruling and only to the extent the facts recited in the PLR are
correct and complete. Persons seeking PLRs must comply with the procedures for PLRs found in the
Department’s regulations at 2 Ill. Adm. Code 1200.110. The purpose of a General Information Letter
(“GIL”) is to direct taxpayers to Department regulations or other sources of information regarding the
topic about which they have inquired. A GIL is not a statement of Department policy and is not
binding on the Department. See 2 Ill. Adm. Code 1200.120. You may access our website at
www.tax.illinois.gov to review regulations, letter rulings and other types of information relevant to your
inquiry.
The nature of your inquiry and the information you have provided require that we respond with
a GIL. In your letter you have stated and made inquiry as follows:
We are in the process of compiling necessary information that will enable us to
include your state’s procedures and fees in the 2017 edition of the ABC Title and
Registration Textbook.
Submitting correct information for the next year is extremely important. Our
publication is utilized by hundreds of thousands of subscribers nationwide including
members of AAMVA, DMV’s, dealerships, government agencies, and law enforcement.
The return of accurate data will help ensure proper transactions AND cut down on calls
made to your offices!
1.) Please verify the tax and lease information shown including address and
phone number(s), fees, and procedures making changes and/or adding new
data for the next year.
2.) Please send new ORIGINAL sample documents (no photocopies) if
applicable.
THE DEADLINE TO RETURN YOUR INFORMATION IS SEPTEMBER 9, 2016.

Your assistance is greatly appreciated and I encourage you to contact me throughout
the year as changes in procedures occur. As an Advisory Board Member you will
receive a complimentary copy of the new edition once it becomes available.
Should you have any questions, please feel free to contact me directly at ####.

DEPARTMENT’S RESPONSE:
We cannot approve the accuracy of private legal publications. We advise you to consult Illinois
Statutes and administrative rules as well as Department Publications on these matters. However, the
information previously published generally remains correct. I have enclosed the 2016 RUT-50 Private
Party Vehicle Use Tax Chart.
I hope this information is helpful. If you require additional information, please visit our website
at www.tax.illinois.gov or contact the Department’s Taxpayer Information Division at (217) 782-3336.

Very truly yours,

Cara Bishop
Associate Counsel

CB:bkl