Rut-50 Private Party Vehicle Use Tax Chart For 2017 - Illinois Department Of Revenue
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1Illinois Department of Revenue
RUT-50 Private Party
Vehicle Use Tax Chart for 2017
Effective January 1, 2017, through December 31, 2017
Illinois Private Party Vehicle Use Tax (Step 6, Line 1)
For Illinois private party vehicle use tax, the tax is based on the purchase price
Other transaction types that may be
(or fair market value) with exceptions noted on the right (motorcycles and specific
reported on Form RUT-50 are listed
situations). For most purchases, you will use Table A or B to determine the tax
below along with the required tax
amount. The purchase price of a vehicle is the value given whether received in
amount due.
money or otherwise; this includes cash, credits, property, or service. When there is
Exemptions
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.
If one of the following exemptions
the tax due is $0
Note: A trade-in deduction is not allowed on this tax
.
apply,
:
•
purchaser is a tax-exempt
Table A
organization
•
vehicle is a farm implement
Use the table below when the purchase price (or fair market value) of a vehicle
primarily used in production
less than $15,000.
is
The tax due is determined by the model year of the
agriculture and not required to
vehicle.
be registered under the Illinois
Vehicle Code or is a ready-mix
Model year
Vehicle age (years)
Tax due ($)
concrete truck that qualifies
2016 or newer . . . . . . . . . . 1 or newer . . . . . . . . . . . . . . . . . 390
under the manufacturing
machinery and equipment
2015 . . . . . . . . . . . . . . . . . .2 . . . . . . . . . . . . . . . . . . . . . . . . 290
exemption
2014 . . . . . . . . . . . . . . . . . .3 . . . . . . . . . . . . . . . . . . . . . . . . 215
•
vehicle is used for rolling stock
2013 . . . . . . . . . . . . . . . . . .4 . . . . . . . . . . . . . . . . . . . . . . . . 165
•
purchaser was an out-of-state
resident and vehicle was used
2012 . . . . . . . . . . . . . . . . . .5 . . . . . . . . . . . . . . . . . . . . . . . . .115
outside of Illinois for at least
2011 . . . . . . . . . . . . . . . . . .6 . . . . . . . . . . . . . . . . . . . . . . . . . 90
three months (individuals only)
•
vehicle is an estate gift to a
2010 . . . . . . . . . . . . . . . . . .7 . . . . . . . . . . . . . . . . . . . . . . . . . 80
surviving spouse (including a
2009 . . . . . . . . . . . . . . . . . .8 . . . . . . . . . . . . . . . . . . . . . . . . . 65
party to a civil union).
2008 . . . . . . . . . . . . . . . . . .9 . . . . . . . . . . . . . . . . . . . . . . . . . 50
Exceptions
2007 . . . . . . . . . . . . . . . . .10 . . . . . . . . . . . . . . . . . . . . . . . . . 40
If one of the following exceptions apply,
2006 . . . . . . . . . . . . . . . . .11 or older . . . . . . . . . . . . . . . . . . 25
the tax due is $15:
•
vehicle is an estate gift to a
Table B
beneficiary other than a
surviving spouse
Use the table below when the purchase price (or fair market value) of a vehicle
•
vehicle is being transferred in
$15,000 or more.
is
The tax due is determined by the purchase price (or fair
a business reorganization
market value) of the vehicle.
•
vehicle is being transferred
or purchased from a spouse
Purchase price (or fair market value) ($)
Tax due ($)
(including a party to a civil
union), parent, brother, sister,
15,000 to 19,999.99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750
or child
20,000 to 24,999.99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Motorcycles or ATVS
25,000 to 29,999.99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,250
If the purchase is a motorcycle, motor-
30,000 or more . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500
driven cycle, 3- or 4 -wheel all-terrain
vehicle (ATV), or motorized pedalcycle,
the tax due is $25.
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.
RUT-5 (R-09/16)
Printed by authority of the State of Illinois 500 copies - 09/16 - P.O. Number 2170029
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