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Private Party Vehicle 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 Tax Rate Database to determine your tax liability.

Form/Filing and Payment Requirements

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.

Exemptions

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

Questions?