Aircraft Use Tax
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.)
Use the Use Tax Rate Table in the Tax Rate Database to determine your tax liability.
& Payment Requirements
- Form RUT-75, Aircraft/Watercraft Use
Tax Transaction Return
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
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. If the aircraft is being leased and is brought into Illinois for title or registration, Form RUT-25-LSE, Use Tax Return for Lease Transactions, must be filed and taxes paid.
- 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.