Restaurant Tax

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62F; must be filed electronically through Taxpayer Access Point
Publications: Pub 25, Pub 55
Statutes: §59-12 Part 6
Rules: R865-12L-17
See Also: Restaurant Tax
Revenue: Used by the county that imposed the tax

Counties may adopt this tax to support tourism, recreation, cultural, convention, or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on sales of food prepared for immediate consumption by retail establishments primarily selling prepared food.

The following sales are exempt from this tax:

  • Sales exempt from sales and use taxes
  • Prepared foods sold by businesses primarily selling fuel
  • Theaters other than dinner theaters