COOK COUNTY PURCHASER
INDIVIDUAL USE TAX
The Cook County Use Tax is imposed on purchase price or selling price of any tangible personal property
(i.e.- automobile, truck, boat, aircraft, motorcycle, snowmobile, trailer, mobile home, etc.) which is
titled or registered, with agency of the State of Illinois, at location or address inside Cook County.
The tax rate is 1% and must be remitted directly to the Cook County Department of Revenue. The Illinois
Department of Revenue, State of Illinois Secretary of State and Currency Exchanges are prohibited from
collecting this tax. Purchaser means any person who, through a sale at retail, acquires the ownership
of or title to tangible personal property which is titled or registered with an agency of the state.
In-County Dealer Purchases
Use Tax not paid, to a Motor Vehicle Dealer located inside Cook County, on the purchase of tangible personal
property that is titled or registered with an agency of the State of Illinois at a location inside Cook County,
shall be paid or remitted directly to the Cook County Department of Revenue by the purchaser.
Out-of County/State Dealer Purchases
Out of County and Out of State Motor Vehicle Dealers are prohibited from collecting the Cook County Use Tax.
Therefore, the purchaser must pay or remit the tax, on tangible personal property purchased outside Cook
County or the State of Illinois and titled or registered with an agency of the State of Illinois at an address
or location inside Cook County, directly to the Cook County Department of Revenue.
Private Party Transactions
Private Party Transactions occur when a tangible personal property, titled or registered with an agency of
the State of Illinois at an address or location inside Cook County, is purchase from a person who is not a
motor vehicle dealer or is not engaged in the business of selling tangible personal property that must be
titled or registered with an agency of the State of Illinois, and where such tangible personal property is
transferred and not purchased. These types of transactions are exempt from the Cook County Individual Use Tax, however you are subject to the Cook County Non-Retailer Use Tax.
Cook County Non-Retailer Use Tax
Use Tax Payment and Exemption Documents
The following are standard documents acceptable, by the Cook County Department of Revenue, as proof that the
Use Tax has been paid or remitted to the Cook County Department of Revenue, or a transaction is exempt from
the Use Tax.
In County Purchases - Copy of the completed
State of Illinois ST-556 form and/or Bill of Sale received from motor vehicle dealer.
Out of County/State Purchases - Copy of State
of Illinois RUT-25 form and/or Bill of Sale.
Private Sales/Transfers - Copy of State of
Illinois RUT-50 form.
Please note that payments, for any Use Tax assessment issued by the Department, must be submitted along with
the applicable above mentioned evidential documents. Please submit all documents by Fax (312) 603-5717,
Email: cookcounty.revenue@cookcountyil.gov or by mail along with payments to:
COOK COUNTY DEPARTMENT OF REVENUE
USE TAX
P.O. BOX 94401
CHICAGO, IL 60690-4401
If you have any questions regarding payment of the Use Tax by Purchasers/Individuals, contact customer service at (312) 603-6961.
Note: The information contained herein is not meant to be a substitute for the Use Tax
Ordinance, which can be obtained at cookcountygov.com/revenue.
Please complete all information in the link below and and return all supporting documentation.