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Mass Transit District Sales Tax

Statutory Reference

What are Mass Transit District Sales Taxes?

Sales taxes imposed by mass transit districts and collected and distributed by the Illinois Department of Revenue are an important source of funding for local public transportation providers. 

What are the sales tax rates imposed by the Regional Transportation Authority (RTA)?

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

What are the sales tax rates imposed by the Metro-East Mass Transit District (MED)?

The Metro-East Mass Transit District (MED) imposes taxes in certain townships in Madison and St. Clair counties at the following rates. 

  • 0.25 percent sales tax on general merchandise and sales of qualifying food, drugs, and medical appliances* in Madison County
  • 0.75 percent 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 property in St. Clair County and Madison County (plus a fee of $20 or 0.5%, whichever is less, in MED townships in St. Clair County)

Is there other general information I should know?

The RTA receives a monthly distribution from the Illinois Department of Revenue for taxes collected and reported in Cook County and the collar counties. The MED receives a monthly distribution from the Illinois Department of Revenue for taxes collected and reported in the applicable townships in Madison and St. Clair counties. An administrative fee is retained by the state treasurer to cover the costs we incur in administering these taxes.

Madison and St. Clair counties’ distributions are made separately each month. 

Check the Tax Rate Database for a complete listing of current tax rates.

 *86 Ill. Admin. Code 130.310