Sales, Use and Service Provider Tax Rates & Due Dates

 

RATES
Rate Type	Effective 10/2013	Effective 01/2016	Effective 01/2017	Effective 02/01/2018
General Sales	5.5%	5.5%	5.5%	5.5%
Prepared Food	8%	8%	8%	8%
Long Term Auto Rental	5.5%	5.5%	5.5%	5.5%
Rentals of Lodging	8%	9%	9%	9%
Short Term Auto Rental	10%	10%	10%	10%
Use Tax	5.5%	5.5%	5.5%	5.5%
Medical Marijuana	5.5%/8%*	5.5%/8%	5.5%/8%	5.5%/8%
Service Provider Tax	5%	6%	6%	6%

*Prepared food containing Medical Marijuana is subject to tax at 8%

 

DUE DATES RETURNS ARE DUE NO LATER THAN THE 15TH OF THE MONTH
Month Activity Occurred	Monthly/Seasonal Returns Due	Quarterly Returns Due	Semi-Annual Returns Due	Annual Returns Due
January	February	April	July	January
February	March
March	April
April	May	July
May	June
June	July
July	August	October	January
August	September
September	October
October	November	January
November	December
December	January