Sexually Explicit Business

Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62W; must be filed electronically through Taxpayer Access Point
Statutes: §59-27
Revenue: Used to provide treatment services for individuals convicted of sex offenses

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.