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Use Tax Rates

 
 
Use Taxes
Fixed Tax Rates
Aircraft Use Tax (non-retailer purchased from non-retailer) 6.25 percent of the purchase price or fair market value, whichever is greater
Use Tax

Use Tax rates are 6.25% of the purchase price of general merchandise and 1% of the purchase price of qualifying food, drugs, and medical appliances.

You are allowed credit for sales taxes paid to another state; however, if you pay tax to another state at less than the Illinois rates, you must pay Illinois the difference.

Private Party Vehicle Tax (RUT-50)
(non-retailer purchased from non-retailer)

The rate is determined by either the purchase price or fair market value of the motor vehicle. Fair market value is used when there is no stated price (e.g., the motor vehicle is a gift). If the vehicle is less than $15,000, the tax is based on the age of the vehicle. Use Table A.

If the vehicle purchase price is $15,000 or more, the tax is based on the purchase price. Use Table B.

In addition, there is a flat rate of $25 for purchases of motorcycles and all-terrain vehicles (ATV’s), and $15 for purchases from certain family members, gifts to beneficiaries (not surviving spouses), and transfers in a business reorganization if the beneficial ownership has not changed.

Watercraft Use Tax
(non-retailer purchased from non-retailer)
6.25 percent of the purchase price or fair market value, whichever is greater

Updated 12/29/2011

 
 
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