Illinois Rolling Stock Certification for Aircraft, Watercraft, Limousines, and Rail Carrier Items

Rolling Stock Certification for Aircraft, Watercraft, Limousines, and Rail Carrier Items
RUT-7-A Rolling Stock Certification for Aircraft, Watercraft, Limousines, and Rail Carrier Items
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Illinois Department of Revenue

RUT‑7-A Rolling Stock Certification for Aircraft,
Watercraft, Limousines, and Rail Carrier Items

Retailers and Purchasers: Keep a copy of this certification in your records as proof of the exemption claimed

Step 1: Identify the purchaser
	Name:	 _______________________________________________________________________________________________________
(	)	—
	 Address:	_______________________________________________________________________________________________________
	

	

Number and street or post office box	

City	

State	

ZIP

Telephone number

If the purchaser is a lessor who will lease the item described in Step 3, also complete Step 2; otherwise go directly to Step 3.

Step 2: If the purchaser is a lessor, identify the lease customer — If not a lease, go to Step 3.
	Name:	 _______________________________________________________________________________________________________
(	)	—
	 Address:	_______________________________________________________________________________________________________
	

Number and street or post office box	

City	

State	

ZIP

Telephone number

Step 3: Describe the purchase
	 Date of purchase:	 ______/______/_____________

Purchases of aircraft, watercraft, limousines, and rail carrier items
	 Year, make, and model:	 ___________________________________________________________________________________________
	 Identification no.:	 ________________________________________________________________________________________________

Purchases of repair and replacement parts for aircraft, watercraft, limousines, and rail carrier items
	 Description of items purchased:	 _____________________________________________________________________________________
	 _______________________________________________________________________________________________________________

Step 4: Indicate how this certification is being used
	Purchases of aircraft, watercraft, and limousines
	Choose a or b under Aircraft and Watercraft or under Limousines.
	

I certify that this purchase will be utilized by an interstate carrier for hire for use as rolling stock moving in interstate commerce and
qualifies for the rolling stock exemption by the qualifying method I have indicated below (mark one):

	

Aircraft and Watercraft	

	

	

	

Certificate of Authority no. (if applicable):	 ___________________________________

	 a	Miles/Hours	

Limousines
	 b	Trips	

	 a	Miles	

	 b	Trips

Note: If you purchase multiple items in this transaction and the same election will not be used on all items, prepare a separate Form RUT-7-A
to identify which items will use which method.

	Purchases of rail carrier items
	 	 I certify that this purchase will be utilized by an interstate carrier for hire for use as rolling stock moving in interstate commerce and
	
qualifies for the rolling stock exemption.

Purchases of repair and replacement parts for aircraft, watercraft, limousines, and rail carrier items
Choose a or b under Single purchase or under Blanket certification.
	
Single purchase of one or multiple items (mark one):	
	
		

Blanket certification for this and future purchases (mark one):

	 a	 I certify that this purchase qualifies for the rolling stock	
	 a	 I certify that 100 percent of the purchases that I make
exemption.			 from this seller qualify for the rolling stock exemption.

	
	 b	I certify that ______ percent of this bulk purchase	
	 b	I certify that ______ percent of the bulk purchases that I
			 qualifies for the rolling stock exemption.			 make from this seller qualify for the rolling stock exemption.
Note: Update blanket certification at least every 3 years.

	Step 5: Certification
I certify that the purchased item will be used as, or attached to, rolling stock to haul persons or property for hire in interstate commerce
and qualifies for the rolling stock exemption. Under penalties of perjury, I state that I have examined this certification and, to the best of my
knowledge, it is true, correct, and complete.
	_______________________________________________________ 		
Signature	

Date			

_______________________________________________________
Name (please print)

							_______________________________________________________
							Business name
RUT‑7-A (R-12/17)
This form is authorized as outlined by the Retailers’ Occupation Tax Act, related tax acts, and the Vehicle Use Tax Act. Disclosure of this
information is required. Failure to keep this information in your books and records could result in disallowing a deduction that was claimed.
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