Would the Illinois Department of Revenue verify and approve the tax and procedure content of a private vehicle title-and-registration textbook?

Plain-English summary

A publisher asked IDOR to verify tax, lease, address, fee, and procedure information for the next edition of a private title-and-registration textbook, provide original sample documents, and offer comments that could be used as a testimonial.

IDOR declined to approve the accuracy of a private legal publication. It directed the publisher to Illinois statutes, administrative rules, and Department publications. The response said the information previously published generally remained correct and enclosed the 2013 RUT-50 Private Party Vehicle Use Tax Chart, but it did not certify the textbook or provide a testimonial.

Common questions

Did IDOR endorse the private publication? No.

What sources did IDOR recommend? Official Illinois statutes, administrative rules, and Department publications.

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/sales-tax/2013.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2013/st-13-0057.pdf

Original ruling text

ST-13-0057 – GIL 10/16/13 MISCELLANEOUS
The Department will not approve the accuracy of private legal publications. (This is a GIL.)
October 16, 2013
Dear Xxxxx:
This letter is in response to your letter dated July 1, 2013, in which you request
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 2014 edition of the 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
SEPTEMBER 9, 2013

RETURN

YOUR

INFORMATION

IS

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.

If you have any questions please give me a call at (XXX) XXX-XXXX ext. XXX.
In the attachment sent with your letter, you ask the following questions:
•
•

Any additional information you’d like presented for the next edition?
Any comments on the Title & Registration Textbook which we may use as
testimonial for future brochures? (Please include your full name & title /
position as you’d like it to appear.)

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
2013 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,

Samuel J. Moore
Associate Counsel