Illinois Private Party Vehicle Use Tax Transaction Return Instructions

Private Party Vehicle Use Tax Transaction Return Instructions
RUT-50, Instructions for Private Party Vehicle Use Tax Transaction Return
	

	

Illinois Department of Revenue

RUT-50 Instructions for Private Party Vehicle Use Tax Transaction
Form RUT-50 General Information

Who must file Form RUT-50?

You must file Form RUT-50, Private Party Vehicle Use Tax Transaction, if you purchased or acquired by gift or transfer a motor vehicle from a
private party.
If you purchased a vehicle from an unregistered out-of-State dealer, lending institution, leasing company, or retailer; or if you purchased
a passenger car from an unregistered Illinois lending institution or leasing company, you must complete Form RUT-25, Vehicle Use Tax
Transaction Return.

When is Form RUT-50 due?

Form RUT-50 is due within 30 days from the date of acquiring the vehicle if acquired in Illinois or within 30 days of bringing it into Illinois if
acquired outside Illinois.

Are trade-in allowances reported on Form RUT-50?
No — Trade-in allowances are not allowed on Form RUT-50.

What is “purchase price”?

“Purchase price” is the value given for a motor vehicle and may be in the form of money, credit, property or service. Attaching a copy of the bill
of sale or proof of purchase may prevent future notices.

What if I don’t know the purchase price?

When there is no stated purchase price, such as a gift or even trade, fair market value is used.

How do I know the fair market value?

You can obtain the fair market value from a licensed dealer.

What if I need help?

If you need help, call our Taxpayer Assistance Division weekdays between 8:00 a.m. and 5:00 p.m. at 1 800 732‑8866, 217 782-3336, or
1 800 544-5304 (TTY).
You may also visit our website at tax.illinois.gov or scan the QR code provided.
Language assistance services are available upon request and are free of charge.

Where do I send my Form RUT-50?

Send Form RUT-50 and attachments with your Illinois Secretary of State registration application and fee to:
OFFICE OF THE ILLINOIS SECRETARY OF STATE
VEHICLE SERVICES DEPARTMENT
HOWLETT BLDG
SPRINGFIELD IL 62756
Note: Keep a copy for your records.

Specific Instructions

Step 1 — Complete the purchaser’s information

Lines 1, 2, and 3: Enter the purchaser’s name and address exactly as it appears on the Illinois title or registration application. This address
must be the actual physical address of the party who will be using the item in Illinois. Do not use a post office box number.

Step 4 — Transaction description

1	Exemption — Mark the appropriate box and write “$0” on Step 6, Lines 1, 2 and 3.

1a)	Charitable, religious, educational, or governmental organization with an active Illinois Department of Revenue exemption number. 	
1b)	Farm machinery or equipment used primarily in production agriculture (excluding motor vehicles required to be registered under the
Illinois Vehicle Code); or a ready-mix concrete truck used in manufacturing tangible personal property for sale.
1c)	Rolling stock item for hire to haul persons or commodities in interstate commerce. See Forms RUT-7, RUT-7-A, and their instructions
for more information on claiming the rolling stock exemption.
1d)	You were an out-of-State resident who used the item outside of Illinois for at least 3 months. You must surrender the out-of-State title,
registration or other proof of the item’s use when you apply for an Illinois title. You cannot claim this exemption if you are a leasing
company, lessee, business relocating into Illinois, an individual who used the item outside of Illinois for less than three months, or military
person whose home of record is Illinois.

2	Exception — Mark the appropriate box and write “$15” on Step 6, Line 1.

2b)	Transferred due to the organization, reorganization, dissolution, or partial liquidation of business. Beneficial ownership is not changing.
2c)	Transferred or purchased from a spouse, parent, brother, sister, or child (including adopted children). Spouses include parties in a civil
union. Step-relation, in-law, and grandparent/grandchild relationships do not qualify.

3 Motorcycle or ATV — Write “$25” on Step 6, Line 1.

Includes motorcycle, motor-driven cycle, three or four-wheel all-terrain vehicle (ATV), or motorized pedalcycle.

Step 5 — Illinois Private Party Vehicle Use Tax

Table A: If the purchase price or fair market value is less than $15,000, you must use Table A to determine your Illinois tax due.
Table B: If the purchase price or fair market value is $15,000 or more, you must use Table B to determine your Illinois tax due.
	RUT-50 Instructions (R-01/25)

Printed by the authority of the State of Illinois - Electronic only, one copy

Page 1 of 2

Step 6 — Figure your tax

Line 1: Enter your Illinois Private Party Vehicle Use Tax due, as determined in Step 4 or Step 5.
Lines 2 and 3: If your address for vehicle registration or titling is within a local government that imposes a private party vehicle use tax, see
RUT-6, Form RUT-50 Reference Guide, available for download at tax.illinois.gov.
Line 5: Credit is allowed only if proof of tax paid is attached and the tax is separately stated.
Line 6: Make remittance payable to “Illinois Department of Revenue”.
Note: You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you do not pay the
amount you owe by the original due date of the return, a bad check penalty if your remittance is not honored by your financial institution,
and a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on a bill that we send you. For
more information, see Publication 103, Penalties and Interest for Illinois Taxes. To receive a copy of this publication, visit our website at
tax.illinois.gov.
Use the tables below to determine the Illinois Private Party Vehicle Use Tax due.

Age table - for use with Table A

	

Example Yours
2025 ______
_______	
2022 ______
	 b	 Write the year of the vehicle.	
_______	
	 c	 Subtract Line b from a. This is the vehicle age.	_______	
______
3
	

	

	 a	 Write the year of the title application.	

Table A

Vehicle age	

Tax due

Use this table
1 or less……………………………	 $ 465
if
you marked
			
2…………………………………………	365
Step 5, Table A.

			 3…………………………………………	290
			 4…………………………………………	240
			 5………………………………………… 	190
			 6………………………………………… 	165
			 7………………………………………… 	155
			 8………………………………………… 	140
			 9………………………………………… 	125
		
10 ………………………………………… 	115
		
11 or more………………………………..	100

	 Table B	

Purchase price or fair market value 	

Use this table
						
$15,000 to $19,999.99	
					
$20,000 to $24,999.99	
if you marked
					
$25,000 to $29,999.99	
Step 5,
					
$30,000 to $49,999.99	
Table B.
					 $50,000 to $99,999.99	
					 $100,000 to $999,999.99	
					 $1,000,000 or more	

RUT-50 Instructions (R-01/25)

Tax due

$850
$1,100
$1,350
$1,600
$2,600
$5,100
$10,100

Page 2 of 2

Illinois Department of Revenue

RUT-6 Form RUT-50 Reference Guide
This publication lists the most current rates for the municipal and county private party vehicle use taxes administered by the
Illinois Department of Revenue. Rate changes generally occur on January 1 or July 1. On Form RUT-50, Private Party Vehicle
Use Tax Transaction, municipal tax must be entered on Step 6, Line 2, and county tax must be entered on Step 6, Line 3.
Applicable tax locations are based on the address indicated on your Illinois title or registration application. If this address
is within a municipality and county listed below, you must pay the additional tax for both locations.

Tax due based on vehicle age

Other than exceptions and motorcycles or ATVs, the local government private party vehicle use tax due is based on the
age of the vehicle.

Municipality listing
	
City of Chicago	
	
	
	

County listing

Age of Vehicle	

Tax due
3 years or newer . . . . . . . . . . . . . . . . . . . $80
4 to 8 years . . . . . . . . . . . . . . . . . . . . . . . $65
9 to 14 years . . . . . . . . . . . . . . . . . . . . . . $50
15 years or older . . . . . . . . . . . . . . . . . . . . $0

Age of Vehicle	

	
Cook County	

Tax due
3 years or newer . . . . . . . . . . . . . . . . . . $225
4 to 8 years . . . . . . . . . . . . . . . . . . . . . . $175
9 years or older . . . . . . . . . . . . . . . . . . . . $90

	
	

Tax due for certain exceptions

The following chart provides the local government private party vehicle use tax due if the vehicle qualifies for the
exceptions listed on Form RUT-50, Step 4, Lines 2a, 2b, or 2c.

Municipality listing
	
City of Chicago	
	

Age of Vehicle	

Tax due
14 years or newer . . . . . . . . . . . . . . . . . . $15
15 years or older . . . . . . . . . . . . . . . . . . . . $0*

*	Exception items that are 15 years old or more at the time of purchase are allowed a full
exemption from the Chicago private party vehicle use tax.

County listing

	
Tax due
Cook County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $25

Tax due for motorcycles or ATVs

The following chart provides the local government private party vehicle use tax due for the purchase of a motorcycle or all
terrain vehicle (ATV) (includes motorcycle, motor-driven cycle, three or four-wheel ATVs, and motorized pedalcycle).

Municipality listing

	
	
Tax due
City of Chicago  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $15*
*	Unlike the full exemption for allowed exception items that are 15 years old or more, the
Chicago private party vehicle use tax for motorcycles is $15, regardless of the age of
the vehicle at the time of purchase.

County listing

	
Tax due
Cook County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $90
RUT-6 (R-03/24)	

Printed by authority of the state of Illinois, electronic only, one copy