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Sexually Explicit Business

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62W
Statutes: §59-27
Revenue: Used to provide treatment services for individuals convicted of sex offenses
Information:

A tax assessed in addition to sales and use taxes on admission and user fees, retail sales of tangible personal property including food and drinks, and services occurring in a business with nude or partially nude individuals.

Sales and use tax exemptions do not apply to this tax.