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Aircraft Use Tax

aircraft landing

Statutory Reference


The tax is imposed on aircraft purchased (or acquired by gift or transfer) from another individual or person or business that is not in the business of selling aircraft at retail. (Sales of aircraft 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 & Payment Requirements

You may obtain a copy of this form at the Illinois Department of Transportation - Division of Aeronautics when you register the aircraft. You must submit proof of tax payment or proof of exemption before your aircraft registration will be issued by the Illinois Department of Transportation. 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.

This form is due no later than 30 days from the acquisition date or the date the item is brought into Illinois, whichever is later.


The following transactions are exempt under the Aircraft Use Tax Act: