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
General Merchandise* 8.50%
Qualifying Food and Drugs 1.00%
Vehicle (ST-556 & ST-566-LSE) 6.25%

* The State Sales Tax rate of 8.50% on general merchandise is distributed as follows:
5.00%  State of Illinois
0.25%  Rock Island County
1.00%  RI Co. School Districts
1.00%  City of Rock Island
1.25%  City of Rock Island (retailers' occupation tax)
8.50%  Total

Addition to State Sales Tax

For food and beverages (both alcoholic and non-alcoholic) prepared for immediate consumption in the City, the state sales tax rate of 8.50% is increased by 1.50% due to the addition of the prepared food and liquor tax with this added tax being paid directly to the City.

Taxed Items
State Sales Tax
Added City Tax 
Prepared food and liquor sales (includes food purchased at retaurants) 8.50%