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About IDOR


Watercraft Use Tax


Statutory Reference


The tax is imposed on watercraft purchased (or acquired by gift or transfer) from another individual or person or business that is not in the business of selling watercraft at retail. (Sales of watercraft 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 & Payment Requirements

You may obtain a copy of this form at the Illinois Department of Natural Resources when you register the watercraft. You must submit proof of tax payment or proof of exemption before your watercraft registration will be issued by the Illinois Department of Natural Resources. 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.

This form is due no later than 30 days from the acquisition date or the date the item is brought into Illinois, whichever is later.