Ill. Admin. Code tit. 86, § 390.101 - Nature and Rate of the Tax
If a Metro East Mass Transit District Retailers' Occupation Tax
is imposed, the Board of Trustees of a Metro East Mass Transit District may
impose tax upon the privilege of using, in the district, any item of tangible
personal property which is purchased outside the District at retail from a
retailer, and which is titled or registered with an agency of this State's
government, at a rateof1/4% of the selling price of such tangible personal
property within the district as "selling price" is defined in the "Use Tax
Notes
Amended at 15 Ill. Reg. 5815, effective April 5, 1991
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