Sales and Use Tax Rates & Due Dates
Rates
| Rate Type | Effective 10/01/2013 | Effective 01/01/2016 | Effective 10/01/2019 | Effective 01/01/2026 |
|---|---|---|---|---|
| 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% |
| Adult Use Cannabis | 10% | 14% | ||
| Medical Cannabis | 5.5%/8%* | 5.5%/8%* | 5.5% /8%* | 5.5% / 8%* |
| Service Provider Tax | 5% | 6% | 6% | Repealed |
*Prepared food containing Medical Cannabis 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 |