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%
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