Tax Commission
Sexually Explicit Business and Escort Service Tax
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.
Tax Rates
The Sexually Explicit Business and Escort Service tax rate is 10% on admission and user fees, retail sales of tangible personal property including food and drinks, escort services and services occurring in a business with nude or partially nude individuals.
For more information please refer to our Sales Tax Rates.
Exemptions and Adjustments
Sales and use tax exemptions do not apply to this tax.
To apply for a sales-related tax account, use our Taxpayer Access Point.
Important: When applying, you must first select Sales and Use Tax to proceed.
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table.
Sales and related tax returns are due the last day of the month after the filing period. For example, returns for annual filers are due January 31. If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
New businesses estimate the amount of sales and use tax liability when applying for a license and are assigned a filing status. The Tax Commission reviews accounts annually and notifies businesses in writing if the filing status changes.
For instruction on how to file please see filing instructions.
Forms and Publications
Statues and Rules
Revenue
Used to provide treatment services for individuals convicted of sex offenses