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Generally, individuals must pay use tax directly to the Illinois Department of Revenue using
Form ST-44, Illinois Use Tax Return or by reporting it on their
Form IL-1040, Individual Income Tax Return. You are allowed credit for sales taxes properly paid to another state; however, if you pay tax to another state at less than the Illinois rate, you must pay Illinois the difference. You are
not allowed credit for any taxes paid to foreign governments; these purchases are subject to the full Illinois tax rate.
If your annual use tax liability is $600 or less, you may pay use tax annually on or before April 15 of the year following the year in which you make your purchases. If your annual use tax liability is greater than $600, you must pay the tax by the last day of the month following the month in which the purchase was made.
To pay use tax on motor vehicles, watercraft, aircraft, trailers, or mobile homes you purchased from dealers outside Illinois, you must file
Form RUT-25, Use Tax Transaction Return, within 30 days of the date the item was brought into Illinois. If you are leasing the item, you must use Form RUT-25-LSE to report the transaction. Do not use Form ST-44 for these transactions.
Vehicle use tax is incurred on motor vehicles you purchased or acquired as a gift from an individual or other party who is not in the business of selling motor vehicles at retail. To pay this tax you must file
Form RUT-50, Vehicle Use Tax Transaction Return within 30 days of the date you purchased or acquired the item. Do not use Form ST-44 for these purchases.
Purchases of trailers and mobile homes from an individual or other party who is not in the business of selling those items at retail are not subject to use tax.
Aircraft or watercraft use tax is incurred on aircraft or watercraft you purchased or acquired as a gift from an individual or other party who is not in the business of selling aircraft or watercraft at retail. To pay this tax you must file
Form RUT-75, Aircraft/Watercraft Use Tax Return, within 30 days from the date of acquisition or the date the aircraft/watercraft is brought into Illinois, whichever is later. Do not use Form ST-44 for these purchases.
If you are a registered Illinois retailer or serviceperson and currently file Form ST-1, you must report use tax on that form. Businesses that purchase items tax free or for use or consumption in Illinois should use the return whose liability period corresponds to the purchase date of the items for which use tax is due.
Businesses that purchase tax free for resale and later remove these items from inventory for use or consumption in Illinois should use the return whose liability period corresponds to the date the item was removed from inventory.
If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.