Illinois DOR Publishes Reciprocal, Non-Reciprocal Vehicle Sales, Excise Tax Rate Chart Effective Jan. 1, 2024

The Illinois Department of Revenue Dec. 1 published an updated reciprocal and non-reciprocal vehicle tax rate chart for sales and use and excise tax purposes. The chart lists each non-reciprocal state with their corresponding liability to collect the taxes and the rate for computing taxes due. The information includes: 1) nonresidents can’t claim the nonresident purchaser exemption on purchases of motor vehicles or trailers titled in a state that doesn’t allow Illinois residents a reciprocal nonresident purchaser exemption; 2) motor vehicles leased to nonresidents using drive-away permits or transferring out-of-state vehicle registration plates are tax exempt, regardless of a purchaser’s ...