Illinois – Reciprocal Vehicle Tax Rate Chart

SALT Report 1319 – The Illinois Department of Revenue has issued a 2012 chart regarding a nonresident’s claim for an “out-of-state” buyer exemption from Illinois sales tax when they purchase a motor vehicle or trailer that will be titled in another state.

An Illinois exemption is only allowed if the vehicle or trailer will be titled in a state that gives Illinois residents a reciprocal exemption on their out of state purchase of a motor vehicle or trailer that will be titled in Illinois. For each state, the chart indicates whether an Illinois “out-of-state” buyer exemption is allowed and, if not, the tax rate that sellers should charge for the Illinois transaction.

For Further Information:

Illinois Department of Revenue – Reciprocal/Nonreciprocal Vehicle Tax Rate Chart