When an Illinois resident purchases a vehicle in a private party transaction (i.e., the seller is
not a car dealer), the sale and subsequent tax due is reported on
Form RUT-50. This form must also be filled out if the acquisition is by gift or transfer. For more information about reporting the tax due, see the
instructions to Form RUT-50;
STS-76, Illinois Aircraft/Watercraft and Vehicle Use Tax Guide; or
Illinois Administrative Code, Title 86, Part 151.
If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.