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Aircraft Use Tax

aircraft landing

Statutory Reference

Definition

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 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. 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 is later.

Exemptions

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

Questions?

Call us at: 1 800 732-8866 or 1 217 782-3336
Call TDD: 1 800 544-5304

Frequently Asked Questions about Aircraft Use Tax