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

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 and 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.

Form RUT-50 can also be filed electronically through MyTax Illinois at mytax.illinois.gov. Payments must be made electronically when you submit your form. You can also file Form RUT-50 electronically using an approved service provider in the Electronic Registration and Title (ERT) program.

Please note that you must print a copy of your Form RUT-50 that is created when filing through MyTax Illinois to provide to the Illinois Secretary of State. The Illinois Secretary of State will not be able to process your title and license plates request without a printed copy of your RUT-50.

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 RUT-5, Private Party Vehicle Use Tax Chart, for a list of exemptions and exceptions.

Additional Forms & Resources

Questions?

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