Combined Excise Tax Return: Local City and/or County Sales and Use Tax

Helpful Hints for Reporting Sales and Use Tax

 

Local Sales Tax
 

1. Write the location codes and rates in the appropriate columns for each location where retail sales took place. If possible, list location codes in numerical order. If you need more room for your local sales taxes, please use the Local Sales and Use Tax Addendum (pdf).

   Don't know your location code?
   For location codes and rates: refer to the List of Local Sales and Use Tax Changes or look up a specific address in our Tax Rate Lookup Tool.
    

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 your Taxable Amount for Retail Sales in column 3.
    
4. Multiply each taxable amount by the local rate. Write the amounts in the Tax Due 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.

 

Local Use Tax/Deferred Sales Tax
 

1. Write the location codes and rates 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 List of 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 your Taxable Amount for Use Tax/Deferred Sales Tax in column 1.
    
4. Multiply the value of articles amount for each location by the local rate. Write the amounts 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.

 

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 3) for Motor Vehicles/Sales/Leases. Multiply the taxable amount by the rate (.003) and write this amount in Tax Due (column 5).

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.

 

Litter tax

If you sold products in the following categories, the litter tax applies to your business:
 

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