Illinois Private Party Vehicle Use Tax Transaction Return Instructions

Private Party Vehicle Use Tax Transaction Return Instructions
RUT-6, Form RUT-50 Reference Guide
General Instructions
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?

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?

Visit our website at tax.illinois.gov or call weekdays between 8 a.m.
and 5 p.m. at 1 800 732‑8866 or 217 782-3336. Call 1 800 544-5304,
our TDD (telecommunications device for the deaf).

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 Informational Bulletin FY 2018-08.
1d)	You were an out-of-state resident; item was used outside Illinois
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 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 spouse, parent, brother, sister, or
child. Spouses include parties in a civil union.

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

Note: Due to Public Act 102-0353, effective for applications for title
made on or after January 1, 2022, the tax due in Table A and Table B
has increased.
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.

Step 6 — Figure your tax

Line 1: Enter your Illinois Private Party Vehicle Use Tax due, as
determined in Step 4 or Step 5.
RUT-50 (R-12/21)	

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
2022 ______
	 a	 Write the year of the title application.	
_______	
	 b	 Write the year of the vehicle.	

2019 ______
_______	

3 ______
	 c	 Subtract Line b from a. This is the vehicle age.	_______	
	

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

Printed by the authority of the state of Illinois - 200 copies, PO #: 2220137

Tax due

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

RUT-6

Form RUT-50 Reference Guide
Local Government Private Party
Vehicle Use Tax Charts

•		 Tax due based on vehicle age
•		 Tax due for certain exceptions
•		 Tax due for motorcycles and ATVs

Note: This publication lists the most current rates for the municipal and county private party vehicle use taxes that
the Illinois Department of Revenue administers. County and municipal tax rate changes generally occur on January 1
or July 1. Local governments may impose additional taxes that are not administered by the state. For information
regarding a locally imposed and administered tax, you must directly contact the local government.

Tax due based on vehicle age
Other than certain exceptions and motorcycles and ATVs, the local government private party vehicle use tax due is based
on the age of the vehicle. This is the standard method for determining tax and applies to most vehicles. Your municipal
tax amount must be entered on Form RUT-50, Step 6, Line 2. Your county tax amount must be entered on Form RUT-50,
Step 6, Line 3. If your purchase qualifies as an exception or as a motorcycle or ATV, see Pages 2 and 3 of this guide for
the applicable tax due. 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.

Municipality listing
	
City of Chicago	
	
	
	

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

County listing
	
Cook County	
	
	

Age of Vehicle	

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

Note: There may be rebates available through your local municipality or county. You may contact your
local government for more information about claiming any applicable rebates.

RUT-6 (R-06/19)	

Page 1

Tax due for certain exceptions
The following chart provides the local government private party vehicle use tax due if the vehicle you purchased qualifies
for one of the following exceptions:
•	 Estate gift for beneficiary (not a surviving spouse);
•	 Business reorganization; or
•	 Transferred or purchased from spouse, parent, brother, sister, or child.
If you marked any of these exceptions listed on Form RUT-50, Step 4, Lines 2a, 2b, or 2c, the municipal and county tax
amounts for your transaction are listed below. In this case, you are not subject to the tax amounts listed in the vehicle age
charts on Page 1 or to the tax based on the item being a motorcycle or ATV on Page 3. Your municipal tax amount must
be entered on Form RUT-50, Step 6, Line 2. Your county tax amount must be entered on Form RUT-50, 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.

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

Note: There may be rebates available through your local municipality or county. You may contact your
local government for more information about claiming any applicable rebates.

RUT-6 (R-06/19)	

Page 2

Tax due for motorcycles and ATVs
The following chart provides the local government private party vehicle use tax due if the item you purchased was a
motorcycle or all-terrain vehicle (ATV) (includes motorcycle, motor-driven cycle, three or four-wheel ATVs, and motorized
pedalcycle). If you indicated on Form RUT-50, Step 4, Line 3, that the item is a motorcycle or ATV, the municipal and
county taxes due are listed below. You are not subject to the tax amounts listed in the vehicle age and certain exceptions
charts on Pages 1 and 2. Your municipal tax amount must be entered on Form RUT-50, Step 6, Line 2. Your county tax
amount must be entered on Form RUT-50, 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.

Municipality listing
	
	
Tax due
City of Chicago  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $15*

*	Unlike the full exemption allowed for 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

Note: There may be rebates available through your local municipality or county. You may contact your
local government for more information about claiming any applicable rebates.

RUT-6 (R-06/19)	

Page 3