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Mass Transit District (Metro-East Mass Transit (MED) Taxes and Regional Transportation Authority (RTA) Taxes)

 
 

Statutory References

Definition

The Metro-East Mass Transit District (MED) imposes a sales tax in parts of Madison and St. Clair counties. The Regional Transportation Authority (RTA) is authorized to impose a sales tax in Cook, DuPage, Kane, Lake, McHenry, and Will counties.

Form/Filing & Payment Requirements

The MED imposes taxes at the following rates:

  • 0.25% sales tax on general merchandise and sales of qualifying food, drugs, and medical appliances in Madison County
  • 0.75% sales tax on general merchandise (excluding items that are titled or registered) and sales of qualifying food, drugs, and medical appliances in St. Clair County
  • 0.25 percent sales tax on sales of titled or registered general merchandise in St. Clair County and Madison County

The RTA imposes taxes at the following rates:

  • 1.00% sales tax on general merchandise in Cook County
  • 1.25% sales tax on qualifying food, drugs, and medical appliances in Cook County
  • 0.75% sales tax on general merchandise and qualifying food, drugs, and medical appliances in DuPage, Kane, Lake, McHenry, and Will counties

Affected retailers and servicepersons report the tax on Form ST-1, Sales and Use Tax and E911 Surcharge Return. If imposed, the preprinted rate on Form ST-1 will include this tax. The due date is the same as provided for in the Retailers’ Occupation Tax Act, the Service Occupation Tax Act, and the Use Tax Act. For more information, see “Sales & Use Taxes."

 
 
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