Sales and Use 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%

*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