The State of Illinois has issued an Informational Bulletin stating changes to the “out-of-state buyer” exemption. The bulletin states that effective February 1, 2005, certain nonresidents may no longer claim the “out-of-state buyer” exemption on purchases of motor vehicles or trailers. Nonresidents may not claim the exemption if the motor vehicle or trailer will be titled in a state that does not give Illinois residents and “out-of-state buyer” exemption on purchases in that state of motor vehicles or trailers that will be titled in Illinois. The bulletin further states that the tax rate will be the nonresident’s state sales tax rate, limited to 6.25%. States that do not give Illinois residents such an exemption include Arizona, Florida, Indiana, Massachusetts, Michigan, and South Carolina. (Illinois Department of Revenue, Information Bulletin FY 2005-13, January 2005)