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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
New professional privilege tax exemptions are effective June 1, 2020. Click here for more information.

Due Dates and Tax Rates

Due Dates

Sales Tax due dates depend on how frequently you file your return:

  • Monthly - 20th day of the month following the end of the reporting period
  • Quarterly - 20th of the month following the end of the quarter (January 20, April 20, July 20, October 20)
  • Annually - January 20

Tax Rates

  • State Tax - The sales tax rate on food is 4%.  The general sales tax rate for most tangible personal property and taxable services 7%.  A few products and services such as aviation fuel or telecommunication services have different tax rates. 
  • State Single Article Rates - 2.75% on any single item sold in excess of $1,600 but not more than $3,200 - see local tax on single articles.
  • Local Tax - set by the local government - see local tax chart.