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Who must file Form RUT-50 and what is the amount of tax I pay?

Form RUT-50 must be filed by a person or business titling a motor vehicle in Illinois when the person or business:

  • purchased or acquired a motor vehicle by gift or transfer from a private party either within or outside Illinois; or
  • moved into Illinois with a motor vehicle he or she owns that was originally purchased or acquired by gift or transfer from a private party.

The amount of Private Party Vehicle Use Tax reported on Form RUT-50 is determined using one of two tax tables found in the form's instructions. The purchase price (or fair market value) of a vehicle determines which tax table to use. When there is no stated purchase price, such as in the case of a gift or even trade, the fair market value should be used. The fair market value may be obtained from a licensed dealer. A trade-in deduction is not allowed on this tax form.
If you live in the corporate limits of the City of Chicago or Cook County you may also owe an additional tax to those jurisdictions.
See RUT-5, Private Party Vehicle Use Tax Chart for the current rates (and RUT-6, Form RUT 50 Reference Guide for current rates for Chicago and Cook County).



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