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Watercraft Use Tax

watercraft

Statutory Reference

Definition

The tax is imposed on watercraft purchased (or acquired by gift or transfer) from another individual or person or business that is not in the business of selling watercraft at retail. (Sales of watercraft 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 Natural Resources when you register the watercraft. You must submit proof of tax payment or proof of exemption before your watercraft registration will be issued by the Illinois Department of Natural Resources. 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

Questions?