Use Tax

Ordinances

ARTICLE VII. USE TAX
Cook County Home Rule County Use Tax Ordinance 
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 
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.