HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.


WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

 
This publication is modified and superseded by SN 2015(3)

SN 2014(3)

2014 Legislative Changes to the Sales and Use Taxes, Room Occupancy Tax,
Prepaid Wireless E 9-1-1 Fee and Admissions Tax

This publication is available in .pdf format