2005 Illinois 625 ILCS 5/ Illinois Vehicle Code. Article X - Vehicle Use Tax
(625 ILCS 5/Ch. 3 Art. X heading) ARTICLE X. VEHICLE USE TAX
(625 ILCS 5/3‑1001)(from Ch. 95 1/2, par. 3‑1001) Sec. 3‑1001. A tax is hereby imposed on the privilege of using, in this
State, any motor vehicle as defined in Section 1‑146 of this Code acquired by
gift, transfer, or purchase, and having a year model designation preceding the
year of application for title by 5 or fewer years prior to October 1, 1985 and
10 or fewer years on and after October 1, 1985 and prior to January 1, 1988.
On and after January 1, 1988, the tax shall apply to all motor vehicles without
regard to model year. Except that the tax shall not apply (i) if the use of the motor vehicle is otherwise
taxed under the Use Tax Act;
(ii) if the motor vehicle is bought and used by a
governmental agency or a society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes;
(iii) if the use of the motor vehicle is not subject
to the Use Tax Act by reason of subsection (a), (b), (c), (d), (e) or (f) of Section 3‑55 of that Act dealing with the prevention of actual or likely multistate taxation;
(iv) to implements of husbandry; (v) when a junking certificate is issued pursuant to
Section 3‑117(a) of this Code;
(vi) when a vehicle is subject to the replacement
vehicle tax imposed by Section 3‑2001 of this Act;
(vii) when the transfer is a gift to a beneficiary
in the administration of an estate and the beneficiary is a surviving spouse.
Prior to January 1, 1988, the rate of tax shall be 5% of the selling
price for each purchase of a motor vehicle covered by Section 3‑1001 of
this Code. Except as hereinafter provided, beginning January 1, 1988, the
rate of tax shall be as follows for transactions in which the selling price
of the motor vehicle is less than $15,000:
Number of Years Transpired After
Applicable Tax
Model Year of Motor Vehicle
1 or less
$390
2
290
3
215
4
165
5
115
6
90
7
80
8
65
9
50
10
40
over 10
25
Except as hereinafter provided, beginning January 1, 1988, the rate of
tax shall be as follows for transactions in which the selling price of the
motor vehicle is $15,000 or more:
Selling Price
Applicable Tax
$15,000 ‑ $19,999
$ 750
$20,000 ‑ $24,999
$1,000
$25,000 ‑ $29,999
$1,250
$30,000 and over
$1,500
For the following transactions, the tax rate shall be $15 for each
motor vehicle acquired in such transaction: (i) when the transferee or purchaser is the spouse,
mother, father, brother, sister or child of the transferor;
(ii) when the transfer is a gift to a beneficiary in
the administration of an estate and the beneficiary is not a surviving spouse;
(iii) when a motor vehicle which has once been
subjected to the Illinois retailers' occupation tax or use tax is transferred in connection with the organization, reorganization, dissolution or partial liquidation of an incorporated or unincorporated business wherein the beneficial ownership is not changed.
A claim that the transaction is taxable under subparagraph (i) shall be
supported by such proof of family relationship as provided by rules of the
Department. For a transaction in which a motorcycle, motor driven cycle or motorized
pedalcycle is acquired the tax rate shall be $25. On and after October 1, 1985, 1/12 of $5,000,000 of the moneys received
by the Department of Revenue pursuant to this Section shall be paid each
month into the Build Illinois Fund and the remainder into the General
Revenue Fund. The tax imposed by this Section shall be abated and no longer imposed
when the amount deposited to secure the bonds issued pursuant to the Build
Illinois Bond Act is sufficient to provide for the payment of the principal
of, and interest and premium, if any, on the bonds, as certified to the
State Comptroller and the Director of Revenue by the Director of the
Governor's Office of Management and Budget. (Source: P.A. 94‑91, eff. 7‑1‑05.)
(625 ILCS 5/3‑1002)(from Ch. 95 1/2, par. 3‑1002) Sec. 3‑1002. The purchaser shall file a return signed by the purchaser
with the Department of
Revenue on a form prescribed by the Department. Such return shall
contain substantially the following and such other information as
the Department may reasonably require: VERIFICATIONI declare that I have examined this return and to the best of my
knowledge it is true, correct and complete. I understand that the penalty
for willfully filing a false return shall be a fine not to exceed $1,000 or imprisonment
in a penal institution other than the penitentiary not
to exceed one year, or both fine and imprisonment. ..................... ........................ Date Signature of purchaser Such
return and payment from the purchaser shall be submitted to the
Department after the sale and shall be a condition to securing in order
to secure the title to the motor
vehicle from the Secretary of State. When a purchaser pays the tax imposed by Section 3‑1001 of this Code,
the Department (upon request therefor from such purchaser) shall issue
an appropriate receipt to such purchaser showing that he has paid such
tax to the Department. Such receipt shall be sufficient to relieve the
purchaser from further liability for the tax to which such receipt may
refer. (Source: P.A. 84‑109.)
(625 ILCS 5/3‑1002.1)(from Ch. 95 1/2, par. 3‑1002.1) Sec. 3‑1002.1. Any person required to file a return under this Article
who willfully files a false or incomplete return is guilty of a Class
A misdemeanor. (Source: P.A. 84‑109.)
(625 ILCS 5/3‑1002.2)(from Ch. 95 1/2, par. 3‑1002.2) Sec. 3‑1002.2. For the purpose of assisting in
determining the validity
of the "selling price" reported on returns filed with the Department, the
Department may furnish the following information to persons with whom the
Department has contracted for service related to making such determination:
the selling price stated on the return; vehicle identification number;
year, make and model name or number of the vehicle; county code; purchase
date; and mileage. (Source: P.A. 84‑1307; 84‑1438.)
(625 ILCS 5/3‑1003)(from Ch. 95 1/2, par. 3‑1003) Sec. 3‑1003. The Department shall have full power to administer and enforce
this Article; to collect all taxes, penalties and interest due hereunder; to
dispose of taxes, penalties and interest so collected in the manner hereinafter
provided, and to determine all rights to credit memoranda or refunds arising
on account of the erroneous payment of tax penalty or interest hereunder.
In the administration of, and compliance with, this Article, the Department
and persons who are subject to this Article shall have the same rights,
remedies, privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties and definitions
of terms, and employ the same modes of procedure, as are prescribed in the
Use Tax Act, as now or hereafter amended, which are not inconsistent with
this Article, as fully as if provisions contained in those Sections of the
Use Tax Act were set forth in this Article. In addition to any other penalties imposed under law, any person
convicted of violating the provisions of this Article, shall be assessed a
fine of $1,000. (Source: P.A. 85‑444.)
(625 ILCS 5/3‑1004)(from Ch. 95 1/2, par. 3‑1004) Sec. 3‑1004. The State Department of Revenue shall, upon collecting any
taxes as provided in this Article, pay such taxes over to the General
Revenue Fund. (Source: P.A. 84‑471.)
(625 ILCS 5/3‑1005)(from Ch. 95 1/2, par. 3‑1005) Sec. 3‑1005. The Department shall have the authority to adopt such rules
and regulations as are reasonable and necessary to implement the provisions
of this Article. (Source: P.A. 81‑2nd S.S.‑3.)
(625 ILCS 5/3‑1006)(from Ch. 95 1/2, par. 3‑1006) Sec. 3‑1006. For the purposes of this Article, "Department" is the Department
of Revenue of the State of Illinois. (Source: P.A. 81‑2nd S.S.‑3.)
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