Illinois Bill of Sale
Illinois charges private-sale tax from a flat-rate table — the RUT-50's age-based amounts under $15,000 are unlike anywhere else. No state bill of sale form exists, so the receipt is yours to build. Both explained here.
A tax return, an online form, and your own receipt.
Where the car's birthday sets the tax.
| Under $15,000 — tax by vehicle age | $465 (1 yr) stepping down to $100 (11+ yrs) |
| $15,000 and up — tax by price band | $850 and up, by bracket |
| Spouse / parent / sibling / child | $15 flat |
| Motorcycles & ATVs | $25 flat |
Not legal advice. Verified against Illinois SOS and Department of Revenue sources in July 2026 — official links in our 50-state requirements table.
Illinois specifics, answered.
Does Illinois have an official bill of sale form?
No — the Secretary of State publishes none for private car sales. What Illinois requires instead is tax return RUT-50 (Private Party Vehicle Use Tax) filed at titling, plus the title application VSD-190, which is completed through the online ERT system and printed — it isn't distributed as a blank PDF. Your own bill of sale fills the receipt gap the state leaves open.
How does the RUT-50 flat-rate table work?
Illinois skips percentages for most private sales. Under $15,000, tax is charged by the vehicle's AGE — from $465 for a one-year-old car stepping down to $100 at eleven years and older. At $15,000 and above it switches to price bands, from $850 up. It's why a $14,000 late-model bargain and a $6,000 one can owe the same tax: age, not price, sets the number below the threshold.
What are the family and special flat rates?
Transfers to a spouse, parent, sibling, or child — and estate gifts to surviving family — pay a flat $15. Motorcycles and ATVs pay a flat $25 regardless of age or price. The RUT-50 instructions carry the full schedule.
What are the deadlines and the seller's exit move?
The buyer should apply for title within 20 days (the RUT-50 itself is due within 30 days of acquisition), with the title transfer fee at $165. The seller's move is filing the Notice of Sale / Seller's Report with the Secretary of State — it cuts off liability for the buyer's tickets and tolls. Plates stay with the seller: transfer them to your next vehicle or surrender them.
