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
leased through an unregistered out-of-state dealer or retailer. Do
not use Form RUT-25-LSE for non-leased items purchased from an unregistered out-of-state dealer or retailer. Instead, use Form RUT-25, Vehicle Use Tax Transaction Return. Also, do not use Form RUT-25-LSE if you leased an item through an Illinois dealer. Instead, the dealer must complete Form ST-556-LSE, Transaction Return for Leases.