Illinois DOR Clarifies Resale Certificate Requirements for Truck, Trailer Repair Shops

The Illinois Department of Revenue (DOR) clarified that truck and trailer repair shops should use Certificates of Resale, rather than RUT-7 Rolling Stock Certifications, when purchasing repair parts that will be incorporated into customers' vehicles. The Department explained that purchases of tangible personal property physically transferred to customers as part of repair services qualify as sales for resale under 86 Ill. Adm. Code 130.1405 and therefore should be purchased using a Certificate of Resale. The Department further stated that RUT-7 Rolling Stock Certifications do not apply to purchases made by repair shops from parts suppliers. Materials and supplies used or ...