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Illinois Compiled Statutes

Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

VEHICLES
(625 ILCS 5/) Illinois Vehicle Code.

625 ILCS 5/Ch. 3 Art. X

 
    (625 ILCS 5/Ch. 3 Art. X heading)
ARTICLE X. VEHICLE USE TAX

625 ILCS 5/3-1001

    (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 AfterApplicable Tax
Model Year of Motor Vehicle
1 or less$390
2290
3215
4165
5115
690
780
865
950
1040
over 1025
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 PriceApplicable 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 moped 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. 96-554, eff. 1-1-10.)

625 ILCS 5/3-1002

    (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:
VERIFICATION
    I 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

    (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

    (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

    (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

    (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

    (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

    (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.)