Use Tax

Use Tax Online Payments

Cook County Purchaser Individual Use Tax customers can remit their payments one of three ways to the Cook County Department of Revenue: by Internet, Phone or Mail.feature_epay_xsm

For all payment types, first complete the Individual Use Tax Transaction form that you received from the Cook County Department of Revenue (DOR), with your assigned Customer Number, then select the payment of choice:


Payments

By Internet – click to the Use Tax Payment Site  to make an online payment with a credit card
(When prompted, use the Provider ID Code - 68011)
By Phone – call 1-888-497-8701 (Provider ID Code - 68011) to make the payment with a credit card
By Mail - mail the completed form and payment to the “Department of Revenue,” as noted on the form

If you decide to make your payment before you receive your form from the Department of Revenue with your Customer Number, you may use the downloadable Individual Use Tax Transaction Return form below – but to submit your payment by mail or in person only. All phone and online payments must have the corresponding Customer Number, assigned by DOR, to complete the payment.


Supporting Documentation

For all payment types, please be sure to submit submit all supporting documentation in order to satisfy your account. You can submit documentation by fax, mail or email:

By Fax: Fax all supporting documentation to 312-603-5717. Note “ATTN: Department of Revenue” on the cover sheet. Your submission must include 1) the Individual Use Tax Notice form from DOR and 2) the ST-556, RUT-25 or RUT-50 (Bill of Sale).

By Mail: Mail all supporting documentation to the address at the upper left hand corner of your Individual Use Tax Notice, sent to you from DOR. Be sure to include 1) a copy of the Individual Use Tax Notice form from DOR and 2) a COPY of the ST-556, RUT-25 or RUT-50 (Bill of Sale), as orignials cannot be returned.

If you have any questions about your payment or would like to check the status of your Individual Use Tax account, please call the Department of Revenue Customer Service at 312-603-6961 (8:30 a.m. – 4:30 p.m., Monday-Friday).

Ordinances

ARTICLE VII. USE TAX
Cook County Home Rule County Use Tax Ordinance
 (at municode.com)
An ordinance providing for the imposition of a tax on the retail sale of tangible personal property; for registration of retailers; for security of that registration; for interest and penalties; and for maintenance of records.


Forms

Surety Bond Worksheet

Surety Bond Worksheet

Worksheet for determining the amount of the Use Tax Surety Bond for vehicle sales.

Use Tax Return

Use Tax Return Form (Please call Revenue for new form)

Every new car retailer must file a monthly Use Tax Return.
Due Date – 20th day of each month

Use Tax Schedule B

Use Tax Schedule B – Detail Schedule for Reporting the Use Tax Due on Courtesy Deliveries 
This schedule must be used to report the use tax due on courtesy deliveries (vehicles sold at another dealer – usually out of state- and delivered to the purchaser by the reporting dealer. Schedule B supports Line 1 of the Cook County Use Tax Return.

Individual Use Tax

Individual Use Tax Synopsis  
An overview of the Individual Use Tax ordinance for titled or registered vehicles in Cook County, when it applies to you and how you pay it.

Individual Use Tax Transaction Return

Individual Use Tax Transaction Return
Return to be used by residents of Cook County to remit their Use Tax when it was not collected by a dealer when you purchased your vehicle.

NOTE: This version of the return form may be used with payments by Mail or In Person only.

All Phone and Online payments must use the version sent to the customer by the Department of Revenue, with the assigned Customer Number. The Customer Number is required to complete all online and phone payments.