|Filing frequency:||See Sales Related Taxes|
|Payment frequency:||See Sales Related Taxes|
|Forms:||TC-62W; must be filed electronically through Taxpayer Access Point|
|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.