Illinois DOR Publishes Information on Metropolitan Pier, Exposition Authority (MPEA) Food, Beverage Tax

The Illinois Department of Revenue Feb. 23 published a revised publication on the Metropolitan Pier and Exposition Authority (MPEA) food and beverage tax, for sales and use tax and excise tax purposes. The publication focuses on businesses that file Form ST-4, Metropolitan Pier and Exposition Authority (MPEA) Food and Beverage Tax Return. The publication includes: 1) sales and use tax information for restaurants, other food and beverage establishments, and marketplace facilitators making food and beverage sales; 2) general information on MPEA food and beverage boundaries; 3) registration requirements for marketplace facilitators; 4) filing information and due dates; and 5) the ...