(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;
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(iii) if the use of the motor vehicle is not subject to the Use Tax Act by reason of
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| 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 Section 3-117(a)
of this Code;
(vi) when a vehicle is subject to the replacement vehicle tax imposed by Section 3-2001
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(vii) when the transfer is a gift to a beneficiary in the administration of an estate
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| 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 | | 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 model year of the vehicle, then the
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(2) if 2 years have transpired after the model year of the motor vehicle, then the
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(3) if 3 years have transpired after the model year of the motor vehicle, then the
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(4) if 4 years have transpired after the model year of the motor vehicle, then the
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(5) if 5 years have transpired after the model year of the motor vehicle, then the
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(6) if 6 years have transpired after the model year of the motor vehicle, then the
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(7) if 7 years have transpired after the model year of the motor vehicle, then the
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(8) if 8 years have transpired after the model year of the motor vehicle, then the
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(9) if 9 years have transpired after the model year of the motor vehicle, then the
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(10) if 10 years have transpired after the model year of the motor vehicle, then the
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| applicable tax is $115; and
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(11) if more than 10 years have transpired after the model year of the motor vehicle,
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| 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 than $20,000, then the applicable
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(2) if the selling price is $20,000 or more, but less than $25,000, then the applicable
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(3) if the selling price is $25,000 or more, but less than $30,000, then the applicable
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(4) if the selling price is $30,000 or more, but less than $50,000, then the applicable
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(5) if the selling price is $50,000 or more, but less than $100,000, then the applicable
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(6) if the selling price is $100,000 or more, but less than $1,000,000, then the
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| applicable tax shall be $5,100; and
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(7) if the selling price is $1,000,000 or more, then the applicable tax shall be
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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, mother, father, brother, sister or
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(ii) when the transfer is a gift to a beneficiary in the administration of an estate,
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| 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 subjected to the Illinois retailers'
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| 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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