(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;
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(ii) if the motor vehicle is bought and used by a
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| governmental agency or a society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes;
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(iii) if the use of the motor vehicle is not subject
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| 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;
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(iv) to implements of husbandry;
(v) when a junking certificate is issued pursuant to
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| Section 3-117(a) of this Code;
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(vi) when a vehicle is subject to the replacement
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| vehicle tax imposed by Section 3-2001 of this Act;
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(vii) when the transfer is a gift to a beneficiary in
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| the administration of an estate and the beneficiary is a surviving spouse.
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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 and until January 1, 2022, the
rate of tax shall be as follows for transactions in which the selling price
of the motor vehicle is less than $15,000:
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Number of Years Transpired After |
Applicable Tax |
Model Year of Motor Vehicle |
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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 |
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Except as hereinafter provided, beginning January 1, 1988 and until January 1, 2022, the rate of
tax shall be as follows for transactions in which the selling price of the
motor vehicle is $15,000 or more:
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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 |
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Except as hereinafter provided, beginning on January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is less than $15,000:
(1) if one year or less has transpired after the
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| model year of the vehicle, then the applicable tax is $465;
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(2) if 2 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $365;
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(3) if 3 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $290;
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(4) if 4 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $240;
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(5) if 5 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $190;
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(6) if 6 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $165;
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(7) if 7 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $155;
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(8) if 8 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $140;
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(9) if 9 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $125;
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(10) if 10 years have transpired after the model year
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| of the motor vehicle, then the applicable tax is $115; and
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(11) if more than 10 years have transpired after the
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| model year of the motor vehicle, then the applicable tax is $100.
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Except as hereinafter provided, beginning on January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is $15,000 or more:
(1) if the selling price is $15,000 or more, but less
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| than $20,000, then the applicable tax shall be $850;
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(2) if the selling price is $20,000 or more, but less
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| than $25,000, then the applicable tax shall be $1,100;
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(3) if the selling price is $25,000 or more, but less
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| than $30,000, then the applicable tax shall be $1,350;
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(4) if the selling price is $30,000 or more, but less
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| than $50,000, then the applicable tax shall be $1,600;
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(5) if the selling price is $50,000 or more, but less
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| than $100,000, then the applicable tax shall be $2,600;
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(6) if the selling price is $100,000 or more, but
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| less than $1,000,000, then the applicable tax shall be $5,100; and
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(7) if the selling price is $1,000,000 or more, then
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| the applicable tax shall be $10,100.
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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,
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| mother, father, brother, sister or child of the transferor;
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(ii) when the transfer is a gift to a beneficiary in
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| the administration of an estate, including, but not limited to, the administration of an inter vivos trust that became irrevocable upon the death of a grantor, and the beneficiary is not a surviving spouse;
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(iii) when a motor vehicle which has once been
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| 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.
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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 and until January 1, 2022, 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; on and after January 1, 2022, 1/12 of $40,000,000 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 shall be paid 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. 102-353, eff. 1-1-22; 102-762, eff. 5-13-22.)
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(625 ILCS 5/4-103) (from Ch. 95 1/2, par. 4-103)
Sec. 4-103. Offenses relating to motor vehicles and other
vehicles - Felonies.
(a) Except as provided in subsection (a-1), it is a violation of this
Chapter for:
(1) A person not entitled to the possession of a |
| vehicle or essential part of a vehicle to receive, possess, conceal, sell, dispose, or transfer it, knowing it to have been stolen or converted. Knowledge that a vehicle or essential part is stolen or converted may be inferred: (A) from the surrounding facts and circumstances, which would lead a reasonable person to believe that the vehicle or essential part is stolen or converted; or (B) if the person exercises exclusive unexplained possession over the stolen or converted vehicle or essential part, regardless of whether the date on which the vehicle or essential part was stolen is recent or remote;
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(2) A person to knowingly remove, alter, deface,
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| destroy, falsify, or forge a manufacturer's identification number of a vehicle or an engine number of a motor vehicle or any essential part thereof having an identification number;
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(3) A person to knowingly conceal or misrepresent the
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| identity of a vehicle or any essential part thereof;
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(4) A person to buy, receive, possess, sell or
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| dispose of a vehicle, or any essential part thereof, with knowledge that the identification number of the vehicle or any essential part thereof having an identification number has been removed or falsified;
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(5) A person to knowingly possess, buy, sell,
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| exchange, give away, or offer to buy, sell, exchange or give away, any manufacturer's identification number plate, mylar sticker, federal certificate label, State police reassignment plate, Secretary of State assigned plate, rosette rivet, or facsimile of such which has not yet been attached to or has been removed from the original or assigned vehicle. It is an affirmative defense to subsection (a) of this Section that the person possessing, buying, selling or exchanging a plate mylar sticker or label described in this paragraph is a police officer doing so as part of his official duties, or is a manufacturer's authorized representative who is replacing any manufacturer's identification number plate, mylar sticker or Federal certificate label originally placed on the vehicle by the manufacturer of the vehicle or any essential part thereof;
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(6) A person to knowingly make a false report of the
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| theft or conversion of a vehicle to any police officer of this State or any employee of a law enforcement agency of this State designated by the law enforcement agency to take, receive, process, or record reports of vehicle theft or conversion.
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(a-1) A person engaged in the repair or servicing of vehicles does not
violate
this
Chapter by knowingly possessing a manufacturer's identification number plate
for the
purpose of reaffixing it on the same damaged vehicle from which it was
originally taken,
if the person reaffixes or intends to reaffix the original manufacturer's
identification
number plate in place of the identification number plate affixed on a new
dashboard that
has been or will be installed in the vehicle. The person must notify the
Secretary of State
each time the original manufacturer's identification number plate is reaffixed
on a
vehicle. The person must keep a record indicating that the identification
number plate
affixed on the new dashboard has been removed and has been replaced by the
manufacturer's identification number plate originally affixed on the vehicle.
The person
also must keep a record regarding the status and location of the identification
number
plate removed from the replacement dashboard.
The Secretary shall adopt rules for implementing this subsection (a-1).
(a-2) The owner of a vehicle repaired under subsection (a-1) must,
within 90 days of the date of the repairs, contact an officer of the Illinois
State Police Vehicle Inspection Bureau and arrange for an inspection of the
vehicle, by the officer or the officer's designee, at a mutually agreed upon
date and location.
(b) Sentence. A person convicted of a violation of this Section shall
be guilty of a Class 2 felony.
(c) The offenses set forth in subsection (a) of this Section shall not
include the offense set forth in Section 4-103.2 of this Code.
(Source: P.A. 100-745, eff. 8-10-18.)
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(625 ILCS 5/4-103.2) (from Ch. 95 1/2, par. 4-103.2)
Sec. 4-103.2.
Aggravated offenses relating to motor vehicles and other
vehicles-Felonies.
(a) Except as provided in subsection (a-1), it is a violation of this
Chapter for:
(1) a person not entitled to the possession of 3 or |
| more vehicles, 3 or more essential parts of different vehicles, or a combination thereof, to receive, possess, conceal, sell, dispose of or transfer, those vehicles or parts of vehicles at the same time or within a one year period knowing that these vehicles or parts of vehicles are stolen or converted;
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(2) a person to buy, receive, possess, sell or
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| dispose of 3 or more vehicles, 3 or more essential parts of different vehicles, or a combination thereof, at the same time or within a one year period, knowing that the identification numbers of the vehicles or the essential parts with an identification number have been removed or falsified;
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(3) a person not entitled to the possession of a
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| vehicle having a value of $25,000 or greater to receive, possess, conceal, sell, dispose or transfer the vehicle, knowing that the vehicle has been stolen or converted;
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(4) a person to knowingly possess, buy, sell,
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| exchange or give away, at the same time or within a one year period, 3 or more manufacturer's identification number plates, mylar stickers, federal certificate labels, State Police reassignment plates, Secretary of State assigned plates or a facsimile of those items, or a combination thereof, which have not yet been attached to or have been removed from an original or assigned vehicle or essential part of a vehicle. It is an affirmative defense that the person possessing, buying, selling or exchanging a plate, mylar sticker or label is a police officer doing so as part of his official duties, or is a manufacturer's authorized representative who is replacing any manufacturer's identification number plate, mylar sticker or federal certificate label originally placed on a vehicle by the manufacturer of a vehicle or any essential part of a vehicle;
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(5) a person not entitled to the possession of any
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| second division vehicle, semitrailer, farm tractor, tow truck, rescue squad vehicle, medical transport vehicle, fire engine, special mobile equipment, dump truck, truck mounted transit mixer, crane or the engine, transmission, cab, cab clip or vehicle cowl of any of the above vehicles, to receive, possess, conceal, sell, dispose of or transfer the vehicle or vehicle part described in this paragraph knowing it is stolen or converted;
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(6) a person not entitled to the possession of a
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| vehicle which is owned or operated by a law enforcement agency to receive, possess, conceal, sell, or dispose of or transfer such vehicle knowing it is the property of a law enforcement agency and knowing it to be stolen or converted;
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(7) a person:
(A) who is the driver or operator of a vehicle
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| and is not entitled to the possession of that vehicle and who knows the vehicle is stolen or converted, or
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(B) who is the driver or operator of a vehicle
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| being used to transport or haul a vehicle or essential part of a vehicle and is not entitled to the possession of that vehicle or essential part being transported or hauled and who knows the transported or hauled vehicle or essential part is stolen or converted,
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who has been given a signal by a peace officer directing
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| him to bring the vehicle to a stop, to willfully fail or refuse to obey such direction, increase his speed, extinguish his lights or otherwise flee or attempt to elude the officer. The signal given by the peace officer may be by hand, voice, siren, or red or blue light. The officer giving the signal, if driving a vehicle, shall display the vehicle's illuminated, oscillating, rotating or flashing red or blue lights, which when used in conjunction with an audible horn or siren would indicate that the vehicle is an official police vehicle. Such requirement shall not preclude the use of amber or white oscillating, rotating or flashing lights in conjunction with red or blue oscillating, rotating or flashing lights as required in Section 12-215 of this Code; or
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(8) a person, at the same time or within a one year
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| period, to make a false report of the theft or conversion of 3 or more vehicles to any police officer or police officers of this State.
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(a-1) A person engaged in the repair or servicing of vehicles does not
violate
this
Chapter by knowingly possessing a manufacturer's identification number plate
for the
purpose of reaffixing it on the same damaged vehicle from which it was
originally taken,
if the person reaffixes or intends to reaffix the original manufacturer's
identification
number plate in place of the identification number plate affixed on a new
dashboard that
has been or will be installed in the vehicle. The person must notify the
Secretary of State
each time the original manufacturer's identification number plate is reaffixed
on a
vehicle. The person must keep a record indicating that the identification
number plate
affixed on the new dashboard has been removed and has been replaced by the
manufacturer's identification number plate originally affixed on the vehicle.
The person
also must keep a record regarding the status and location of the identification
number
plate removed from the replacement dashboard.
The Secretary shall adopt rules for implementing this subsection (a-1).
(a-2) The owner of a vehicle repaired under subsection (a-1) must,
within 90 days of the date of the repairs, contact an officer of the Illinois
State Police Vehicle Inspection Bureau and arrange for an inspection of the
vehicle, by the officer or the officer's designee, at a mutually agreed upon
date and location.
(b) The inference contained in paragraph (1) of subsection (a) of
Section 4-103 of this Code shall apply to subsection (a) of this Section.
(c) A person convicted of violating this Section shall be guilty of a
Class 1 felony.
(d) The offenses set forth in subsection (a) of this Section shall not
include the offenses set forth in Section 4-103 of this Code.
(Source: P.A. 93-456, eff. 8-8-03 .)
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