ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due 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. Jet fuel taxed at $.030 cents per gallon effective February 01, 1992.
2. Impose a 4.0% rate on restaurants and bars, effective January 01, 2001.
3. Adopted Appendix IV.
4. Have a 1.20% rate on sales or purchases of tangible personal property sold at retail exceeding $2,000 for a single item. Effective January 1, 2005 this rate applies to purchases greater than $5,000.
5. Impose a 3.50% rate on construction contracting, effective January 01, 2005.
6. Impose an additional 2.50% tax rate on transient lodging effective January 01, 2005.
7. Effective January 01, 2012, decreases the rate of taxation on food for home consumption to 2.25%. Effective January 1, 2013 decreases the rate of taxation on food for home consumption to 2.00%.
Transaction Privilege Tax
2.50% (effective September 1, 2009)
2.00% (through September 30, 2009)
Use Tax
2.50% (effective September 1, 2009)