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Section III Local City and/or County Sales and Use Tax

Helpful Hints for Reporting Sales and Use Tax

Lines 20-23

Local Sales Tax
  1. Write the location code(s) and rate(s) in the appropriate columns for each location where retail sales took place. If possible, please list location codes in numerical order. For location codes and rates, refer to the List of Local Sales and Use Tax Changes or to look up a specific address, go to the Department's Tax Rate Lookup Tool.
    Note:
    If you need additional space to report local sales taxes please use the Local Sales and Use Tax Addendum (pdf).

  2. Write your taxable amount for each location code in the Taxable Amount column.

  3. Total the amounts in the Taxable Amount column and write this amount in the Total Taxable box. This amount must be the same as line 18, column 3.

  4. Multiply each taxable amount by the local rate. Write the amount(s) in the Tax Due City or County column. Do not include Motor Vehicle Sales/Leases or Litter taxes here.

  5. Total the amounts in the Tax Due City or County column and write this amount in the Total box.

Lines 24-25

Local Use Tax/Deferred Sales Tax

  1. Write the location code(s) and rate(s) in the appropriate columns for each location in which use tax is due. If possible, please list location codes in numerical order. For location codes and rates, see the Local Sales and Use Tax Rates and Changes or to look up a specific address, go to the Department's Tax Rate Lookup Tool.

    Note: If you need additional space to report local use taxes please use the Local Sales and Use Tax Addendum (pdf).

  2. Write your value of articles for each location code in the Value of Articles column.

  3. Total the amounts in the Value of Articles column and write this amount in the Total Value of Articles box. This amount must be the same as line 19, column 1.

  4. Multiply the value of articles amount for each location by the local rate. Write the amount(s) in the Tax Due City or County column. Do not include Motor Vehicle Sales/Leases or Litter taxes here.

  5. Total the amounts in the Tax Due City or County column and write this amount in the Total box.

Line 26

Motor Vehicle Sales/Leases Tax

Sales, leases, rentals, and transfers of motor vehicles (including trucks and motor homes) licensed for on-road use are subject to this tax. The tax does not apply to passenger car rentals subject to the rental car tax.

Write the amount of sales in the Taxable Amount column on line 26. Multiply the taxable amount by the rate (.003) and write this amount in the Tax Due column.

If you sell or lease motor vehicles in certain counties, special location codes and rates may apply. See the Local Sales & Use Tax Rates and Changes for Car Dealers and Leasing Companies flyer.

Line 27

Litter Tax

Litter tax is owed on the sales of products in the following categories:
  • Food for human or pet consumption (to go orders)
  • Groceries
  • Cigarette and tobacco products
  • Soft drinks and carbonated beverages
  • Beer and other malt beverages
  • Wine
  • Newspapers and magazines
  • Household paper and paper products
  • Glass, metal, plastic or fiber containers
  • Cleaning agents
  • Toiletries
  • Non-drug drugstore sundry products

Write the taxable amount of sales in the Taxable Amount column. Multiply the taxable amount by the rate (.00015)  and write this amount in the Tax Due column.

 

 

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