RUT-5 (R-12/23) Printed by authority of the state of Illinois - 300 copies - P.O. Number 2240162
Illinois private party vehicle use tax is based on the purchase price (or fair market
value) of the motor vehicle, with exceptions noted on the right (i.e., for motorcycles
and specic situations). For most purchases, you will use Table A or B to determine
the tax amount. The purchase price of a vehicle is the value given whether received
in money or otherwise; this includes cash, credits, property, or service. When there is
no stated purchase price, such as in the case of a gift or even trade, the fair market
value should be used. The fair market value may be obtained from a licensed dealer.
A
trade-in deduction is not allowed on this tax.
Note: The tax due in Table A and Table B reects the new rate structure imposed by
Public Act 102-0353 for applications for title made on or after January 1, 2022.
Table A
Use the table below when the purchase price (or fair market value) of a vehicle is
less than $15,000. The tax due is determined by the model year of the vehicle.
Model year Vehicle age (years) Tax due
2023 or newer ..........1 or newer .............$465
2022..................2.....................$365
2021..................3.....................$290
2020..................4.....................$240
2019..................5.....................$190
2018..................6.....................$165
2017..................7.....................$155
2016..................8.....................$140
2015..................9.....................$125
2014..................10....................$115
2013..................11 or older .............$100
Table B
Use the table below when the purchase price (or fair market value) of a vehicle
is $15,000 or more. The tax due is determined by the purchase price (or fair
market value) of the vehicle.
Purchase price (or fair market value) Tax due
$15,000 to $19,999.99.........................$850
$20,000 to $24,999.99.......................$1,100
$25,000 to $29,999.99.......................$1,350
$30,000 to $49,999.99.......................$1,600
$50,000 to $99,999.99.......................$2,600
$100,000 to $999,999.99.....................$5,100
$1,000,000 or more ........................$10,100
Illinois Department of Revenue
Private Party Vehicle Use Tax Chart for 2024
(Use with Form RUT-50) Eective January 1, 2024, through December 31, 2024
Local Government Private Party Vehicle Use Tax (Step 6, Lines 2 and 3)
See RUT-6, Form RUT-50 Reference Guide, to determine whether you must report any local government private party vehicle
use tax on Form RUT-50.
Illinois Private Party Vehicle Use Tax (Step 6, Line 1)
Other transaction types that may be
reported on Form RUT-50 are listed
below along with the required tax
amount due.
Exemptions
If one of the following exemptions
applies, the tax due is $0:
• The purchaser is a tax-exempt
organization.
• The vehicle is a farm implement
that is primarily used in production
agriculture and is not required to
be registered under the Illinois
Vehicle Code, or the vehicle is
a ready-mix concrete truck that
qualies under the manufacturing
machinery and equipment
exemption.
• The vehicle is used for rolling
stock.
• The purchaser was an out-of-state
resident, and the vehicle was used
outside of Illinois for at least three
months (individuals only).
• The vehicle is an estate gift to a
surviving spouse (including a party
to a civil union).
Exceptions
If one of the following exceptions
applies, the tax due is $15:
• The vehicle is an estate gift to a
beneciary other than a surviving
spouse.
• The vehicle is being transferred in
a business reorganization.
• The vehicle is being transferred
or purchased from a spouse
(including a party to a civil union),
parent, brother, sister, or child.
Motorcycles or ATVs
If the purchase is a motorcycle,
motor-driven cycle, 3-wheel or 4 -wheel
all-terrain vehicle (ATV), or motorized
pedalcycle, the tax due is $25.
