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.)
Use the Use Tax Rate Table in the Tax Rate Database to determine your tax liability.
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.
See the Private Vehicle Use Tax Chart for a list of exemptions and exceptions.