Car-buying guide · Ford of Peoria · Peoria, IL
Illinois Private Party Vehicle Use Tax: A RUT-50 Guide
Buying a used car from a neighbor, a coworker or a relative in Illinois comes with one more step at title time: the private party vehicle use tax, filed on Form RUT-50. Here is who has to file, when it is due and how much it is, based on the Illinois Department of Revenue's current RUT-50 instructions, for buyers in and around Peoria.
The short answer
If you buy or are given a vehicle by a private party in Illinois, you file Form RUT-50 and pay the private party vehicle use tax within 30 days. The tax is a flat amount: under $15,000, it depends on the vehicle's age; at $15,000 or more, it depends on the purchase price. Vehicles bought from registered Illinois dealers are taxed under a different law, so RUT-50 does not apply to them.
Who files Form RUT-50
The private party vehicle use tax is imposed on motor vehicles purchased, or acquired by gift or transfer, from another individual or private party, the Illinois Department of Revenue (IDOR) says. Sales of motor vehicles from registered Illinois dealers are taxed under the Retailers' Occupation Tax Act instead.
Form RUT-50 is due within 30 days from the date you acquire the vehicle if it was acquired in Illinois, or within 30 days of bringing it into Illinois if it was acquired outside the state. Purchase price is the value given for the vehicle, whether in money, credit, property or service, and IDOR notes that attaching a copy of the bill of sale or proof of purchase may prevent future notices. Trade-in allowances are not allowed on RUT-50.
From IDOR, "Private Party Vehicle Use Tax," and RUT-50 Instructions (R-04/26), read November 2, 2026. A different form, RUT-25, covers some purchases from unregistered out-of-state dealers, lenders and leasing companies.
Table A: purchase price under $15,000
If the purchase price or fair market value is less than $15,000, the tax depends on the vehicle's age: the year of the title application minus the vehicle's model year.
| Vehicle age | Tax due |
|---|---|
| 1 year or less | $465 |
| 2 years | $365 |
| 3 years | $290 |
| 4 years | $240 |
| 5 years | $190 |
| 6 years | $165 |
| 7 years | $155 |
| 8 years | $140 |
| 9 years | $125 |
| 10 years | $115 |
| 11 years or more | $100 |
From IDOR RUT-50 Instructions, revision R-04/26, read November 2, 2026. IDOR's example: a 2023 vehicle titled in 2026 is 3 years old.
Table B: purchase price of $15,000 or more
If the purchase price or fair market value is $15,000 or more, the tax depends on the price:
| 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 |
From IDOR RUT-50 Instructions, revision R-04/26, read November 2, 2026. MyTax Illinois calculates the tax for electronic filers.
Exceptions and exemptions
The RUT-50 instructions list a few special cases:
Family transfers: $15
Purchased from or transferred by a spouse (including a civil union partner), parent, brother, sister or child, including adopted children. Step-relation, in-law and grandparent or grandchild relationships do not qualify.
Other $15 exceptions
An estate gift to a beneficiary who is not the surviving spouse, and some business organizations, reorganizations, dissolutions or partial liquidations where beneficial ownership does not change.
Motorcycles and ATVs: $25
Includes motorcycles, motor-driven cycles, three- or four-wheel ATVs and motorized pedalcycles.
New residents
An out-of-state resident who used the vehicle outside Illinois for at least 3 months can claim an exemption, with some exclusions such as leasing companies, lessees and businesses relocating into Illinois, surrendering the out-of-state title, registration or other proof of use when applying for an Illinois title.
Local taxes
IDOR also administers some local private party vehicle use taxes. Its RUT-6 reference guide (revised March 2024) lists the City of Chicago and Cook County; check the current RUT-6 for your address.
From IDOR RUT-50 Instructions (R-04/26) and RUT-6 Form RUT-50 Reference Guide (R-03/24), read November 2, 2026. This page is a summary, not tax advice.
How to file and pay
IDOR says Form RUT-50 and any tax due go to the Illinois Secretary of State when the buyer applies for title, and the form is generally obtained when you title and license the vehicle at a local driver's license facility or currency exchange. You can also file electronically through MyTax Illinois at mytax.illinois.gov, paying electronically when you submit, or through an approved provider in the Electronic Registration and Title (ERT) program.
If you file through MyTax Illinois, print a copy of the return: the Secretary of State cannot process your title and license plate request without it. Paper forms carry unique transaction numbers, so IDOR asks that you not copy blank forms. Late filing, late payment and bad check penalties can apply if the return or payment is late or not honored.
From IDOR, "Private Party Vehicle Use Tax," and RUT-50 Instructions (R-04/26), read November 2, 2026. This page is a summary, not tax advice.
Service at Ford of Peoria
The Works® at Ford of Peoria includes a synthetic blend oil change, tire rotation and pressure check, brake inspection, Multi-Point Inspection, fluid top-off, battery test, and a filter, belts and hoses check. Bought a used vehicle from a private seller? A checkup is a good first stop.
Schedule service online and see our service specials first. Ford of Peoria is at 2211 W. Pioneer Pkwy. in Peoria. Get directions.
Ford of Peoria service hours
| Days | Hours |
|---|---|
| Mon-Fri | 7 a.m.-5:30 p.m. |
| Sat | 8 a.m.-noon |
| Sun | closed |
From Ford of Peoria's website, November 2, 2026. Holiday hours can differ.
Illinois vehicle use tax FAQ
Who has to file Form RUT-50 in Illinois?
The Illinois Department of Revenue (IDOR) says you must file Form RUT-50, Private Party Vehicle Use Tax Transaction, if you purchased or acquired by gift or transfer a motor vehicle from a private party.
When is Form RUT-50 due?
Within 30 days from the date of acquiring the vehicle if it was acquired in Illinois, or within 30 days of bringing it into Illinois if it was acquired outside Illinois, according to the RUT-50 instructions.
Do I file RUT-50 if I buy from a dealer?
No. IDOR says sales of motor vehicles from registered Illinois dealers are taxed under the Retailers' Occupation Tax Act, not the private party vehicle use tax.
Does a trade-in lower the private party vehicle use tax?
No. The RUT-50 instructions say trade-in allowances are not allowed on Form RUT-50.
How much is the tax if I buy a car from a family member?
Purchases or transfers from a spouse (including a civil union partner), parent, brother, sister or child, including adopted children, are an exception taxed at $15, the RUT-50 instructions say. Step-relation, in-law and grandparent or grandchild relationships do not qualify.
What if there is no purchase price, like a gift?
IDOR says fair market value is used when there is no stated purchase price, such as a gift or even trade, and that you can obtain the fair market value from a licensed dealer.
Can I file RUT-50 online?
Yes. IDOR says you can file through MyTax Illinois, with payment made electronically when you submit. You must print a copy of the return and provide it to the Illinois Secretary of State, which cannot process your title and plates without it.
What does The Works at Ford of Peoria include?
The Works® at Ford of Peoria includes a synthetic blend oil change, tire rotation and pressure check, brake inspection, Multi-Point Inspection, fluid top-off, battery test, and a filter, belts and hoses check.
Schedule a checkup
Book The Works, which includes a brake inspection, battery test and Multi-Point Inspection, at Ford of Peoria.
Sources
Tax rules and amounts are from the Illinois Department of Revenue, read November 2, 2026. Rates can change; check IDOR before you file. This page is a summary, not tax advice. Service details, address and hours are from Ford of Peoria's own website, checked the same day. Photo is illustrative.
- Private Party Vehicle Use Tax, Illinois Department of Revenue, read November 2, 2026
- RUT-50 Instructions for Private Party Vehicle Use Tax Transaction (R-04/26), with RUT-6 Form RUT-50 Reference Guide (R-03/24), Illinois Department of Revenue, read November 2, 2026
- General service: The Works, Ford of Peoria, November 2, 2026
- Address and service hours (structured data), Ford of Peoria, November 2, 2026