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Form RUT-50, Private Party Vehicle Use Tax Transaction, must be filed by an individual or business entity titling a motor vehicle in Illinois when the individual or business entity: acquired a motor vehicle by purchase, gift, or transfer from a private party either within or outside Illinois; or.
Illinois Use Tax rates are 6.25 percent of the purchase price of general merchandise and 1.00 percent of the purchase price of qualifying food, drugs, and medical appliances. medical appliances that replace a malfunctioning part of the human body (such as wheel chairs and hearing aids).
The Chicago sales tax rate is 10.25%. This includes State 6.25%, County 1.75%, City 1.25% and Special 1%. Therefore, all Illinois orders are charged Chicagos sales tax rate.
What is significant about retail sales of qualifying food, drugs, and medical appliances? In a retail sale, qualifying food, drugs, and medical appliances are taxed at a lower rate of 1% than general merchandise which is taxed at 6.25%. (Locally imposed taxes may also apply.)
At the time you apply for an Illinois title with the Secretary of State for a vehicle you purchased, leased, or acquired by gift or transfer, you are required to submit either payment of tax or proof that no tax is due before your vehicle can be titled.
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People also ask

Given that prescription medications filled at pharmacies are universally exempt from sales tax, over-the-counter drugs merit the same tax-free status.