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.)
The rate is 6.25% of the purchase
price or fair market value, whichever is greater.
If you acquire the aircraft by purchase
from a person or business that is not in the business of selling
aircraft at retail, you must pay tax on the aircraft’s
purchase price. If the aircraft’s purchase price is less
than the fair market value, you must pay tax on the aircraft’s
fair market value on the date acquired or the date brought into
Illinois, whichever is later. If you acquire a share of an aircraft,
tax is based on the purchase price or fair market value of the
share acquired. There is no provision for a trade-in allowance
under Aircraft Use Tax. The tax due is based on the fair market
value of the aircraft or share of the aircraft.
If you acquire the aircraft by gift, donation
or transfer, you must pay tax on the aircraft’s fair market
value on the date acquired or the date brought into Illinois,
whichever is later.
If you acquired and used the aircraft outside
Illinois before you brought it into Illinois, you will receive
a credit for tax properly due and paid to another state.
& Payment Requirements
- Form RUT-75, Aircraft/Watercraft Use
Tax Transaction Return (this form is not available online)
You may obtain a copy of this form at the Illinois
Department of Transportation - Division of Aeronautics
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. You
may also call IDOR's 24-hour Forms Order Line at 1 800 356-6302.
Forms may also be obtained by calling us at 1 800 732-8866.
This form is due no later than 30 days from the acquisition
date or the date the item is brought into Illinois, whichever
RUT-75-X, Amended Aircraft/Watercraft Use Tax Transaction Return
- STS-76 - Illinois Aircraft/Watercraft and Vehicle Tax Information Guide
2004-06-A - Tax on Aircraft
The following transactions are exempt
under the Aircraft Use Tax Act:
- The use of the aircraft in Illinois
is already taxed under the Illinois Use Tax Act. For example,
the aircraft is purchased from an out-of-state retailer. This
type of transaction is taxed and reported on Form RUT-25, Use
Tax Transaction Return.
- The aircraft is acquired by a governmental
agency or a society, association, foundation, or institution
organized and operated exclusively for charitable, religious,
or educational purposes that has been issued an active exemption
number by the Illinois Department of Revenue.
- The aircraft is acquired by an interstate
carrier for hire for use as rolling stock to transport persons
or commodities in interstate commerce.
- The aircraft is a gift to a beneficiary
in an estate and the beneficiary is the surviving spouse.
- The temporary storage of an aircraft
that was acquired outside of Illinois and after being brought
into Illinois and stored temporarily, is used solely outside
- The aircraft is used primarily (more
than 50%) in production agriculture. For example, an aircraft
used primarily for crop dusting.
us at: 1 800 732-8866
or 1 217 782-3336
1 800 544-5304
Asked Questions about Aircraft Use Tax