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Can a home rule unit impose a use tax on vehicles?

Answer #201 -- ( Published 08/10/2005 09:12 AM | Updated 07/12/2017 10:41 AM )

Can a home rule unit impose a use tax on vehicles?

Yes. A home rule government may impose a use tax on residents who purchase cars, boats, or other vehicles (from any retailer) and title or register the item through an Illinois agency to an address in its taxing jurisdiction. This is Municipal Home Rule Use Tax. With the exception of Chicago, the collection and administration of a home rule use tax is the responsibility of the local government.

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