Use Tax and Individual Use Tax
Use Tax and Individual Use Tax
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.
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:
By Internet – make an online payment with a credit card by going to the Online Payment for UseTax Site link.
(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 – 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.
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 originals cannot be returned.
By Email: Email all supporting documentation to email@example.com. Attach a copy of the Cook County Department of Revenue Individual Use Tax Return notice and a copy of the ST-556, RUT-25, RUT-50 or Bill of Sale.
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).
Use Tax Return
Reference the Sample tax return for registration Use Tax Return. Every New or Used Vehicle (Cars, Motorcycle, Trucks, Planes, Boats, Trailers) retailer must file a monthly Use Tax Return. Due Date – 20th day of each month.
Use the Surety Bond Worksheet for determining the amount of the Use Tax Surety Bond for vehicle sales.
Schedule A for schedule of Taxable Sales Transactions (Do not use for Lease Transactions).
Schedule B for Taxable Lease Transactions.
Schedule C for Additional Taxable Amounts from Lease Transactions (Updated for 2016). Include any taxable amounts received by the lessor that were not calculated at the time the lease was executed.
Individual Use Tax
Reference the Individual Use Tax Synopsis which is 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
Return to be used by residents of Cook County to remit their Use Tax when a purchase was made at a dealer outside Cook County and it was not collected by the dealer when you purchased your vehicle. If you purchased your vehicle inside of Cook County and the Use Tax was not collected, please contact the Department of Revenue and do not use this form.
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.
Titled Personal Property Retail Dealers Registered with the Cook County Department of Revenue