Motor carrier taxes - Illinois

Sales & use taxes

Illinois imposes various sales and use taxes; however, the primary tax pertaining to motor carriers is the vehicle use tax. This tax is assessed on equipment purchased and used by Illinois based motor carriers.

The rolling stock exemption applies to purchases of motor vehicles and trailers made on or after August 24th, 2017. To claim a rolling stock exemption, you must be an owner, lessor, or shipper purchasing tangible personal property that will be utilized by interstate carriers for-hire for use as rolling stock moving in interstate commerce. To qualify for the rolling stock exemption:

• The motor vehicle or trailer must be used to transport persons or property for-hire;
• The purchaser must certify that the motor vehicle or trailer will be utilized by an interstate carrier for-hire who holds an active United States DOT number with the carrier operation listed as "interstate" and the operation classification listed as "authorized for hire," "exempt for hire," or both; and
• The gross motor vehicle weight rating must exceed 16,000 pounds.