RUT-50, Private Party Vehicle Use Tax Transaction Instructions

Use this table

if you marked

Step 5, Table A.

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

a Write the year of the title application. _______ ______

b Write the year of the vehicle. _______ ______

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

Table A Vehicle age Tax due

1 or less…………………………… $ 465

2………………………………………… 365

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 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

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.

General Instructions

Speciﬁc Instructions

RUT-50 (R-12/21) Printed by the authority of the state of Illinois - 200 copies, PO #: 2220137

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.

Use this table

if you marked

Step 5,

Table B.

2022

2019

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.

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

Municipality listing

Age of Vehicle Tax due

City of Chicago

3 years or newer...................$80

4 to 8 years.......................$65

9 to 14 years......................$50

15 years or older ...................$0

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.

County listing

Age of Vehicle Tax due

Cook County

3 years or newer..................$225

4 to 8 years......................$175

9 years or older ...................$90

Municipality listing

Age of Vehicle Tax due

City of Chicago

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.

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.

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

County listing

Tax due

Cook County...............................................

$25

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.

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.

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

County listing

Tax due

Cook County...............................................

$90