Would IDOR verify a private vehicle title-and-registration publication, and what 2015 motor-vehicle lease change did it flag?

Plain-English summary

A publisher asked IDOR to verify Illinois tax, lease, fee, and procedure information for the 2015 NADA Title and Registration Textbook and to supply current sample documents.

IDOR declined to approve the accuracy of a private legal publication. It advised consulting Illinois statutes, administrative rules, and Department publications, while saying the information previously published generally remained correct.

The Department flagged one upcoming change: Public Acts 98-628 and 98-1080 changed the definition of selling price for first-division motor vehicles and certain second-division vehicles sold on or after January 1, 2015 for a defined lease period longer than one year. IDOR said the change did not appear to alter the publication's information but was worth noting.

IDOR also enclosed the 2014 RUT-50 Private Party Vehicle Use Tax Chart.

What this means for you

This is historical guidance for a 2015 private reference book. IDOR would point publishers to official law and agency materials but would not certify a privately compiled legal guide as accurate.

Common questions

Did IDOR approve the private publication? No.

Did IDOR say the existing information was wholly wrong? No. It said the previously published information generally remained correct.

What change did IDOR identify? A selling-price definition change for specified vehicles sold for long-term leasing beginning January 1, 2015.

Citations and references

• Illinois Public Acts 98-628 and 98-1080.

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/sales-tax/2014.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/sales-tax/2014/st-14-0049.pdf

Original ruling text

ST-14-0049 – GIL 10/14/14 MISCELLANEOUS
The Department will not approve the accuracy of private legal publications. (This is a GIL.)

October 14, 2014

Dear Xxxx:
This letter is in response to your letter dated July 1, 2014, 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 2015 edition of the NADA 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 12, 2014
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 (XXX) XXXXXXX ext. XXX.

NADA Guides
Page 2
October 14, 2014

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. We will note that Public Acts 98-628 and
98-1080 change the definition of “selling price” for sales of motor vehicles of the first division and
certain motor vehicles of the second division if they are sold on or after January 1, 2015 for the
purpose of leasing the vehicle for a defined period of more than one year. While it does not appear
that this change would alter the information in the publication, it is worth noting. I have enclosed the
2014 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
Enc.
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