Use Tax and Individual Use Tax
low-level alert: USE TAX ORDINANCE
low-level alert: Individual Use Tax Self-Assessment - Effective 10/1/2022
USE TAX
This tax is imposed on the retail purchase of tangible personal property titled or registered with the State of Illinois to an address located in Cook County.
INDIVIDUAL USE TAX
For taxpayers that purchased a vehicle from a dealer that is not registered with the Department of Revenue and located outside Cook County.
If you have not received an Individual Use Tax Notice:
Please complete a self-assessment through the Cook County Taxpayer Portal – Self Assessment. Supporting documentation must be attached and payment can be remitted through that portal. Supporting documentation includes Bill of Sale, ST-556/ST-556-LSE, RUT-25/RUT-25-LSE, RUT-50, or Illinois Department of Revenue Exemption Letter.
If you received an Individual Use Tax Notice from the Department:
Customer Number starting with a 9 or a 0: Please complete both steps below.
- Submit a completed copy of the Individual Use Tax Notice you received and a copy of the Bill of Sale, ST-556/ST-556-LSE, RUT-25/RUT-25-LSE, RUT-50, or Illinois Department of Revenue Exemption Letter.
- By Mail: Mail all documentation to the address at the upper left-hand corner of your Individual Use Tax Notice.
- By Fax: Fax all documentation to 312-603-5751. Note “ATTN: Department of Revenue” on the cover sheet.
- By Email: Email all documentation to iut@cookcountyil.gov
- Make a payment.
- By Mail – Pay with Check/Money Order made payable to the “Cook County Department of Revenue”.
- By Phone – Call 1-888-497-8701 (Provider ID Code – 68011) to make the payment with a credit card.
- By Internet – Make an online payment with a credit card by going to : Online Payment for Individual Use Tax.
Cook ID starting with a 2:
- Pay my bill: Use the Cook ID and Invoice Number listed on the Notice to make a payment on the Cook County Taxpayer Portal – Guest Payment.
- Contest my bill: You must use the Cook County Taxpayer Portal - Contest and attach documentation. Supporting documentation includes Bill of Sale, ST-556/ST-556-LSE, RUT-25/RUT-25-LSE, RUT-50, or Illinois Department of Revenue Exemption Letter.
If you have any questions or requests regarding Individual Use Tax, contact us:
- By Email – Email us at iut@cookcountyil.gov
- By Phone – Call 312-603-691 between 8:30 a.m. and 4:30 p.m., Monday thru Friday
- By Online Service Request – Create a Portal Profile in the Cook County Taxpayer Portal – IUT Profile and submit a Service Request (you will need your Vin & Vehicle Purchase date).
DEALER USE TAX
Reference the Sample tax return for registered dealer Use Tax Return. Every New or Used Vehicle (Cars, Motorcycle, Trucks, Planes, Boats, Trailers) retailer must file a monthly Use Tax Return. Due Date – 20th day of each month.
- Schedule A for schedule of Taxable Sales Transactions (Do not use for Lease Transactions).
- Schedule B for Taxable Lease Transactions.
- Schedule C for Additional Taxable Amounts from Lease Transactions (Updated for 2016). Include any taxable amounts received by the lessor that were not calculated at the time the lease was executed.