Classic Car Restoration Shops in Illinois

Illinois taxes the parts a restoration shop supplies but not its labor, exempts most old cars from emissions testing, and has a repair statute that takes away a shop's lien when it skips the paperwork. These are the points to settle before a shop touches your car.

Sales tax on restoration work

• The Department of Revenue says the service part of a sale of service stays nontaxable. Only the tangible property the shop transfers with the job, such as parts, is taxed, so labor is not.
• The shop figures the tax on the separately stated price of the parts or, if the bill does not state it, on 50% of the whole bill, never less than its cost for the parts. The Automotive Repair Act requires the invoice to list service work and parts separately, each with its own sales tax.
• The state rate is 6.25% plus local taxes, set by where the shop makes the sale.
• If an out-of-state shop does the work and the car comes back to Illinois, the Service Use Tax reaches property received with a service and used in the state. Customers owe it even when the shop does not collect it.

Titling a project car

Illinois titles every vehicle, with no age exemption, and the buyer should apply to the Secretary of State within 20 days. When the seller has no title, the statute names a court order, a sheriff's sale, a lien sale under the Labor and Storage Lien (Small Amount) Act, repossession and estate transfers, and no official page describes a bonded title. A salvage vehicle may not be driven on public roads except to a Secretary of State inspection with special plates or a short-term permit, and a vehicle that was under a salvage certificate gets a title marked REBUILT. The rebuilt inspection is required for vehicles 8 model years old or newer, so an older classic may be handled differently.

Emissions and inspections

Emissions testing applies only in the Chicago and Metro-East St. Louis areas. A vehicle of model year 1995 or earlier is not tested, and antique, expanded-use antique, custom and street rod vehicles and those of model year 1967 or before are exempt by statute.

Antique, expanded-use and custom plates

• Antique plates are for cars more than 25 years old driven only to and from shows and exhibitions, or for servicing or demonstration.
• Expanded-use antique plates cost $45 a year on top of registration. From March 1 through November 30 the car may be driven without the show restriction, and from December through February the show and servicing limit applies.
• Both require an affirmation that the car's mechanical and physical condition, brakes, lights, glass and appearance are the same or as safe as originally equipped, so a car in pieces is not ready for either plate.
• A custom vehicle or street rod must also be kept for occasional use and not daily transportation. A custom vehicle is at least 25 years old with a model year after 1948 and altered from its original design or given a body of non-original materials.

Estimates and authorization

Under the Automotive Repair Act, work over $100 cannot start without your specific authorization. The shop gives either a written estimate it may not exceed by more than 10% without your consent, or a written price limit it may not exceed at all. The estimate must show major parts and whether they are new or used, how labor is calculated, whether repairs are required or suggested, and the cost of disassembly if you decide not to proceed. You can take the car back disassembled or reassembled, available within 3 working days, after paying for labor done, parts installed, non-returnable special-order parts and any storage that was disclosed in advance.

Unpaid bills and cars left at the shop

A shop that fails to follow the Act's estimate, authorization and invoice rules is barred from asserting a possessory lien for the unauthorized parts or labor. For bills of $2,000 or less, the Small Amount Act lets a shop sell the car if it is not redeemed within 90 days of completion, after 30 days of published notice and certified mail to the person who ordered the work. Any extra proceeds go to the owner, held for six months and then deposited with the county treasurer. A shop whose vehicle stays unclaimed 15 days must report it to police within five more days or forfeit its storage fees. Larger claims fall under a separate lien statute that must be recorded with the county recorder within 60 days of delivery.

Rust

The Illinois Department of Transportation reported more than 357,500 tons of road salt used through April 2026.