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Department of Revenue COVID-19 Updates
Out-of-state Dealers and Marketplace Facilitators Information

Due Dates and Tax Rates

Due Dates

  • Bottlers: Annually on August 1st
  • Utilities – Gas, Water, Electric:  Annually on August 1st
  • Vending: Quarterly (November 1st, February 1st, May 1st, and August 1st)
  • Mixing Bar: Monthly on the 20th

Tax Rates

  • Bottlers: 1.9% of gross receipts 
  • Utilities – Gas, Water, Electric:  3% of the gross receipts derived from intrastate business. If you manufacture gas or distribute manufactured gas or natural gas, you must pay 1.5% of the gross receipts.
  • Vending: Tax on gross receipts from machine product sales - 1.5% for non-tobacco sales.  Only applies to sales of merchandise valued at 25 cents or less from vending machines that benefit charities.
  • Mixing Bar: 15% of gross receipts