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Private Party Vehicle Use Tax

Definition

The tax is imposed on motor vehicles purchased (or acquired by gift or transfer) from another individual or private party. (Sales of motor vehicles from registered Illinois dealers are taxed under the Retailers’ Occupation Tax Act.)

Tax Rate

Use the Use Tax Rate Table in the Tax Rate Database to determine your tax liability.

Form/Filing and Payment Requirements

  • Form RUT-50, Private Party Vehicle Use Tax Transaction Return

Form RUT-50 is generally obtained when you license and title your vehicle at the local driver's license facility or currency exchange. If you need to obtain the forms prior to registering the vehicle, send us an email request or call our 24-hour Forms Order Line at 1 800 356-6302. Include in your request your name and mailing address and the type of form you are requesting. Note that we cannot email or fax you the requested form. Instead, we will complete your request via the U.S. Postal Service. Do not make copies of the forms prior to completing. These forms have unique transaction numbers that should not be duplicated. Doing so could delay processing.

The RUT-50 is due within 30 days of the date the item is purchased (or acquired by gift or transfer).

NOTE: Form RUT-50 and any tax due is submitted to the Office of the Secretary of State when the purchaser applies for title to the motor vehicle.

Municipal or County Private Party Vehicle Use Tax

The Department also administers local private party vehicle use taxes for certain units of local government. See RUT-6, Form RUT-50 Reference Guide, to determine whether you must report and pay an additional amount for local private party vehicle use tax when you file Form RUT-50.

Exemptions

See the Private Vehicle Use Tax Chart for a list of exemptions and exceptions.

Questions?

  • Call us at: 1 800 732-8866 or 1 217 782-3336
  • Call TDD: 1 800 544-5304