Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

SALT Report 2567 – The Illinois Department of Revenue has updated its chart that provides guidance as to whether a nonresident is eligible to claim an exemption from the retailers’ occupation tax when they purchase a motor vehicle or trailer in Illinois that will be titled in another state.

Generally, nonresidents cannot claim the out-of-state buyer exemption on purchases of motor vehicles or trailers that will be titled in a state that does not provide Illinois residents with an out-of-state buyer exemption on their purchases of motor vehicles or trailers that will be titled in Illinois.

The updated chart shows whether or not tax must be collected from purchasers from a particular state and, if so, the rate that must be used to compute tax due.

For Further Information

Illinois Department of Revenue – Reciprocal – Non-Reciprocal Vehicle Tax Rate Chart