Who must file Form RUT-50?

Form RUT-50 must be filed by a person or business titling a motor vehicle in Illinois when the person or business:

  • purchased or acquired a motor vehicle by gift or transfer from a private party either within or outside Illinois; or
  • moved into Illinois with a motor vehicle he or she owns that was originally purchased or acquired by gift or transfer from a private party.

For more information, see  STS-76, Illinois Aircraft/Watercraft and Vehicle Use Tax Information Guide.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.