ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
1. Impose a 3.00% rate on telecommunications. Effective September 01, 2000, rate is 3.20%. Effective March 01, 2015, rate is 3.40%.
2. Impose a 3.00% rate on utilities. Effective September 01, 2000, rate is 3.20%. Effective March 01, 2015, rate is 3.40%.
3. Impose a 1.20% rate on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.20% shall apply to the first $2,000. Effective March 01, 2015, rate is 1.40% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.40% shall apply to the first $2,000. Effective January 01, 2016, rate of 1.40% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.40% shall apply to the first $2,000.
4. Adopts Article VI – Use Tax with a rate of taxation of two and four-tenths percent (2.40%), effective January 01, 2016.
5. Effective January 01, 2016, imposes a two-tier tax rate for purchase of any single item of tangible personal property that exceeds $2,000. A tax rate of two and four-tenths percent (2.40%) shall apply to the first $2,000, and a tax rate of one and four-tenths percent (1.40%) shall apply to the amount that exceeds $2,000.
6. Adopted Appendix IV.
7. Impose an additional 2.00% bed tax effective August 01, 1994. Effective September 01, 2000, rate is 2.20%. Effective March 01, 2015, rate is 2.40%
Transaction Privilege Tax
2.40% (effective January 01, 2016)
2.20% (effective September 1, 2000)
2.00% (effective August 1, 1987)
Use Tax
2.40% (effective January 01, 2016)
2.20% (effective September 1, 2000)
2.00% (effective August 1, 1987)