Cook County Non-Retailer Use Tax Ordinance (at municode.com)
An ordinance imposing a tax on the non-retail sale or transfer of tangible property titled or registered, with an agency of the State of Illinois, at an address or location inside Cook County.
Effective August 1, 2013 the Cook County Board of Commissioners approved a rate reduction for vehicles purchased on or after August 1, 2013. If the vehicle was purchased prior to August 1, you are subject to the initial rate that was imposed. The new rates are as follows:
Government agency or a society, association, foundation or institution organized exclusively for charitable, religious or educational purpose
i. The use of the vehicle in the State of Illinois as an interstate carrier for hire as rolling stock moving in interstate commerce or by lessors under a lease of one year or longer.
ii. The use of the vehicle, in the State of Illinois, by owners, lessors, or shippers of the vehicle that is utilized by interstate carriers for hire for use as rolling stock moving in interstate commerce as long as so used by the interstate carriers for hire, and equipment operated by a telecommunications provider, licensed as a common carrier by the Federal Communications Commission, which is permanently installed in or affixed to aircraft moving in interstate commerce.
iii. The vehicle is in temporary storage, in the State of Illinois and is acquired outside the State and that, after being brought into this State and stored here temporarily; however, is used solely outside this State.
iv. The temporary storage in the State of Illinois of construction related vehicles that are acquired either in the State or outside; however, are used outside the State.
The Cook County Department of Revenue has created a Financial Hardship Program for payers of the Non-Retailer Use Tax that meet the specific economic criteria listed below. This hardship program allows for a reduced tax amount of $25.00 for each qualifying transaction. Please complete the application and include it, along with your payment and all required documentation, to the address listed in the upper left corner of the form.
To obtain a copy of the Non-Retailer Use Tax Financial Hardship application, please cick here.
To obtain a copy of the Non-Retailer Use Tax Hardship Amendment, please click here.
The Cook County Use Tax on non-retailer transfer of motor vehicle is in addition to all other taxes imposed by the county, the State or any municipal corporation or political subdivision.
The Cook County Department of Revenue will be receiving a monthly transaction file by the Illinois Department of Revenue and Secretary of State of Illinois in order to pursue tax collection efforts.
Cook County Department of Revenue
Non-Retailer Use Tax
26335 Network Place
Chicago, IL 60673-1263
118 N. Clark Street - Room 1160
Chicago, IL 60602
To make a payment by credit card, please click here.
If you would like to request a payment plan, please send a written request along with the notice that you received from the Department of Revenue to:
Non-Retailer Use Tax Payment Plan
Finance, Bureau of
118 N. Clark Street Room 1160