State Sales Tax

State sales tax in Illinois is assessed on three categories, including food and prescription / non-prescription drugs, vehicles, and other general merchandise. The following taxes are collected by businesses in the City and are paid to the Illinois Department of Revenue.

Taxed Items
State Sales Tax
Added City Taxes*
Qualifying food, drug, and medical appliance purchases 1%
Vehicles or items that require a title and registration 6.25%
Other general merchandise sales
  • Photo processing
  • Prepaid telephone calling cards and other prepaid telephone arrangements
  • Pre-written or canned computer software
  • Repair parts and other items transferred or sold in conjunction with providing a service
  • Soft drinks
Prepared food and liquor sales (includes food purchased at restaurants) 6.25% 2.75%

* In the City of Rock Island, the state sales tax rate of 6.25% on general merchandise is increased by 1.25% to 7.50% due to the addition of the local retailers’ occupation tax. On the sale of prepared food and liquor, the sales tax rate is increased by 1.50% to 9.00%.