Agencies
Services
Mass Transit District [Metro-East Mass Transit (MED) Taxes and Regional Transportation Authority (RTA) Taxes]
Legal References
- Statutory
- Metro-East Mass Transit District (MED) Retailers’ Occupation Tax - 70 ILCS 3610/5.01(b)
- Metro-East Mass Transit District (MED) Service Occupation Tax - 70 ILCS 3610/5.01(c)
- Metro-East Mass Transit District (MED) Use Tax - 70 ILCS 3610/5.01(d)
- Regional Transportation Authority (RTA) Retailers’ Occupation Tax - 70 ILCS 3615/4.03
- Regional Transportation Authority (RTA) Service Occupation Tax - 70 ILCS 3615/4.03
- Regional Transportation Authority (RTA) Use Tax - 70 ILCS 3615/4.03
- Regulations
- Metro-East Mass Transit District (MED) Retailers' Occupation Tax - Part 370
- Metro-East Mass Transit District (MED) Service Occupation Tax - Part 380
- Metro-East Mass Transit District (MED) Use Tax - Part 390
- Regional Transportation Authority (RTA) Retailers' Occupation Tax - Part 320
- Regional Transportation Authority (RTA) Service Occupation Tax - Part 330
- Regional Transportation Authority (RTA) Use Tax - Part 340
- Metro-East Mass Transit District (MED) Retailers' Occupation Tax - Part 370
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
Use the Tax Rate Finder to determine tax rates that vary based on location.
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.