Sales taxes in Illinois are imposed on a relatively narrow base, focused on tangible goods. Expanding the current base to include more services would generate additional revenue from existing state and local sources like the RTA sales tax, which supports transit operations in the RTA service area and other transportation and public safety purposes in the collar counties. The cost of operating the transit system continues to increase, yet consumption of services outside of the sales tax base is increasing faster than consumption of taxable goods. Expanding the base would also have the benefit of reducing economic distortions — that is, inadvertently influencing consumers’ purchase of different goods and services based on whether or not they are taxed — and volatility in the sales tax, as well as providing tax revenue from service-based commercial land uses.