Illinois Department of Revenue

   ST-4 Metropolitan Pier and Exposition Authority Food and Beverage  
   Tax Return Instructions

                                           General Information
Who must file Form ST-4?
You must file Form ST-4, Metropolitan Pier and Exposition Authority Food and Beverage Tax Return, if you are 
making retail sales in a Metropolitan Pier and Exposition Authority (MPEA) territory and you sell qualifying food, 
alcoholic beverages, or soft drinks for consumption. “Qualifying” sales occur when the food, alcoholic beverages, or 
soft drinks are sold for consumption
   on the premises,
   off the premises, if you are a retailer whose principal source (over 50 percent) of gross receipts is from the sale 
 of food, alcoholic beverages, or soft drinks prepared for immediate consumption, or
   on boats and other watercraft that depart from and return to locations that are within the MPEA boundaries on 
 the shoreline of Lake Michigan.
Note: Effective October 1, 2021, for sales made over a marketplace, a marketplace facilitator, who meets or 
exceeds a tax remittance threshold, is responsible for collecting and remitting the MPEA Food and Beverage tax on 
behalf of food and beverage establishments located within MPEA boundaries. Generally, food delivery services are 
marketplace facilitators. For additional information, see Publication 117, Metropolitan Pier and Exposition Authority 
(MPEA) Food and Beverage Tax.

When must I file my return?
You must file this return, along with any payment you owe, on or before the 20th day of the month following the end 
of the reporting period. Your reporting period is the same as the period for filing your Form ST-1.
Note: If the due date falls on a weekend or holiday, your return and payment is due the next business day.

What if I have multiple sites?
If you have businesses in more than one MPEA site, you must complete and attach Form ST-7, Multiple Site Form, to your 
Form ST-4.

What if I add or discontinue one of my sites or change locations?
MyTax Illinois allows users to add or remove locations using the Maintain Locations link in your Sales and Use Tax 
(ST-1) account. You also can contact the Central Registration Division by calling 217 785-3707 or writing us at: 
Central Registration Division 
Illinois Department of Revenue 
PO BOX 19030 
Springfield IL 62794-9030 
It is important to keep your registration information updated so your returns will include the correct tax rates.
How do I get help?
If you need help, call our Taxpayer Assistance Division weekdays between 
8:00 a.m. and 5:00 p.m. at 1 800 732-8866, 217 782-3336, or 1 800 544-5304 (TTY). 
You may also visit our website at tax.illinois.gov or scan the QR code provided. 
Language assistance services are available upon request and are free of charge.

Can I file this return and pay the tax electronically?
Yes, you can use MyTax Illinois at mytax.illinois.gov to file your Form ST-4, and if applicable, Form ST-7, and make 
your payment. You can also file Form ST-4 using a direct file service through an outside vendor. 

ST-4 Instructions (R-02/24)         Printed by authority of the state of Illinois web only, one copy             Page 1 of 2

                                             Specific Instructions

Note:  Complete Form ST-1, Sales and Use Tax Return, before you complete this form.
When completing this form, round your dollar amounts to the nearest whole dollar by dropping amounts less than 
50 cents and increasing amounts of 50 cents or more to the next higher dollar. 
Step 1:  Figure your taxable receipts
Line 3 Receipts subject to tax 
Subtract Line 2 from Line 1. The total is your taxable MPEA receipts. 
If you have more than one site, you will also need to report your receipts for each site on Form ST-7.  
Step 2:  Figure your net tax and discount 
Line 4 MPEA tax due on receipts
Multiply Line 3 by the percentage printed on Line 4.
If you have more than one site, complete Line 4 on Form ST-7 for each site. If you do not have a preprinted Form 
ST-7, visit Tax Rate Finder on our web site at tax.illinois.gov to verify your tax rate.  
Line 5 If this return is filed and paid by the due date, you are entitled to a discount. Multiply Line 4 by the 
percentage printed on Line 5. 
Line 7 If you collected more MPEA tax than the amount due, enter your excess tax collected on Line 7. To check 
this, compare Line 2a to Line 4. If Line 2a is greater than Line 4, enter the difference on Line 7.
Step 3:  Figure your payment due 
Line 9 If we have notified you that you have credit and you wish to use it towards what you owe, enter the amount 
you are using on Line 9.
Line 10   Subtract Line 9 from Line 8. Enter the result on Line 10. This is the amount due.
Step 4:  Sign below
An owner, partner, officer, or authorized agent of the business must sign the return. 
Penalty and Interest Information
You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you 
do not pay the amount you owe by the original due date of the return, a bad check penalty if your remittance is not 
honored by your financial institution, and a cost of collection fee if you do not pay the amount you owe within 30 days 
after a bill has been issued. We will bill you for any amounts owed. For more information, see Publication 103, Penalties 
and Interest for Illinois Taxes. To receive a copy of this publication, visit our web site at tax.illinois.gov. 

ST-4 Instructions (R-02/24)                                                                                     Page 2 of 2