Illinois Private Party Vehicle Use Tax Chart (Current Year)

Private Party Vehicle Use Tax Chart (Current Year)
RUT-5, Private Party Vehicle Use Tax Chart for 2024Illinois Department of Revenue

Private Party Vehicle Use Tax Chart for 2024
(Use with Form RUT-50) Effective January 1, 2024, through December 31, 2024

Illinois Private Party Vehicle Use Tax (Step 6, Line 1)
Illinois private party vehicle use tax is based on the purchase price (or fair market
value) of the motor vehicle, with exceptions noted on the right (i.e., for motorcycles
and specific situations). For most purchases, you will use Table A or B to determine
the tax amount. The purchase price of a vehicle is the value given whether received
in money or otherwise; this includes cash, credits, property, or service. 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.
Note: The tax due in Table A and Table B reflects the new rate structure imposed by
Public Act 102-0353 for applications for title made on or after January 1, 2022.

Table A

Use the table below when the purchase price (or fair market value) of a vehicle is
less than $15,000. The tax due is determined by the model year of the vehicle.

Model year	
Vehicle age (years)	
Tax due
2023 or newer . . . . . . . . . .  1 or newer . . . . . . . . . . . . . $465
2022 . . . . . . . . . . . . . . . . .  2 . . . . . . . . . . . . . . . . . . . . $365
2021 . . . . . . . . . . . . . . . . .  3 . . . . . . . . . . . . . . . . . . . . $290
2020 . . . . . . . . . . . . . . . . .  4 . . . . . . . . . . . . . . . . . . . . $240
2019 . . . . . . . . . . . . . . . . .  5 . . . . . . . . . . . . . . . . . . . . $190
2018 . . . . . . . . . . . . . . . . .  6 . . . . . . . . . . . . . . . . . . . . $165
2017 . . . . . . . . . . . . . . . . .  7 . . . . . . . . . . . . . . . . . . . . $155
2016 . . . . . . . . . . . . . . . . .  8 . . . . . . . . . . . . . . . . . . . . $140
2015 . . . . . . . . . . . . . . . . .  9 . . . . . . . . . . . . . . . . . . . . $125
2014 . . . . . . . . . . . . . . . . .  10 . . . . . . . . . . . . . . . . . . .  $115
2013 . . . . . . . . . . . . . . . . .  11 or older . . . . . . . . . . . . . $100

Exemptions

If one of the following exemptions
applies, the tax due is $0:
•	 The purchaser is a tax-exempt
organization.
•	 The vehicle is a farm implement
that is primarily used in production
agriculture and is not required to
be registered under the Illinois
Vehicle Code, or the vehicle is
a ready-mix concrete truck that
qualifies under the manufacturing
machinery and equipment
exemption.
•	 The vehicle is used for rolling
stock.
•	 The purchaser was an out-of-state
resident, and the vehicle was used
outside of Illinois for at least three
months (individuals only).
•	 The vehicle is an estate gift to a
surviving spouse (including a party
to a civil union).

Exceptions

Table B
Use the table below when the purchase price (or fair market value) of a vehicle
is $15,000 or more. The tax due is determined by the purchase price (or fair
market value) of the vehicle.

Purchase price (or fair market value)	
Tax due
$15,000 to $19,999.99 . . . . . . . . . . . . . . . . . . . . . . . . $850
$20,000 to $24,999.99 . . . . . . . . . . . . . . . . . . . . . . . $1,100
$25,000 to $29,999.99 . . . . . . . . . . . . . . . . . . . . . . . $1,350
$30,000 to $49,999.99 . . . . . . . . . . . . . . . . . . . . . . . $1,600
$50,000 to $99,999.99 . . . . . . . . . . . . . . . . . . . . . . . $2,600
$100,000 to $999,999.99 . . . . . . . . . . . . . . . . . . . . . $5,100
$1,000,000 or more . . . . . . . . . . . . . . . . . . . . . . . . . $10,100

Other transaction types that may be
reported on Form RUT-50 are listed
below along with the required tax
amount due.

If one of the following exceptions
applies, the tax due is $15:
•	 The vehicle is an estate gift to a
beneficiary other than a surviving
spouse.
•	 The vehicle is being transferred in
a business reorganization.
•	 The vehicle is being transferred
or purchased from a spouse
(including a party to a civil union),
parent, brother, sister, or child.

Motorcycles or ATVs

If the purchase is a motorcycle,
motor-driven cycle, 3-wheel or 4‑wheel
all-terrain vehicle (ATV), or motorized
pedalcycle, the tax due is $25.

Local Government Private Party Vehicle Use Tax (Step 6, Lines 2 and 3)
See RUT-6, Form RUT-50 Reference Guide, to determine whether you must report any local government private party vehicle
use tax on Form RUT-50.
RUT-5 (R-12/23)	

Printed by authority of the state of Illinois - 300 copies - P.O. Number 2240162

Extracted from PDF file 2023-illinois-form-rut-5.pdf, last modified November 2023

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More about the Illinois Form RUT-5 Sales Tax TY 2023

Illinois private party vehicle use tax is based on the purchase price (or fair market value) of the motor vehicle, with exceptions noted on the right (i.e., for motorcycles and specific situations). For most purchases, you will use Table A or B to determine the tax amount.

We last updated the Private Party Vehicle Use Tax Chart (Current Year) in February 2024, so this is the latest version of Form RUT-5, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RUT-5 directly from TaxFormFinder. You can print other Illinois tax forms here.

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Related Illinois Sales Tax Forms:

TaxFormFinder has an additional 75 Illinois income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Illinois Form RUT-5.

Form Code	Form Name
Form RUT-50 Instructions	Private Party Vehicle Use Tax Transaction Return Instructions
Form RUT-50-X	Amended Private Party Vehicle Tax Transaction Return

Download all IL tax forms View all 76 Illinois Income Tax Forms

Form Sources:

Illinois usually releases forms for the current tax year between January and April. We last updated Illinois Form RUT-5 from the Department of Revenue in February 2024.

Show Sources >

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Illinois Form RUT-5

We have a total of two past-year versions of Form RUT-5 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form RUT-5

RUT-5, Private Party Vehicle Use Tax Chart for 2024

2022 Form RUT-5

RUT-5, Private Party Vehicle Use Tax Chart for 2022

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