Sales & Use Calendar

2008:
January 08 · February 08 · March 08 · April 08 · May 08 · June 08 · July 08 · August 08 · September 08 · October 08 · November 08 · December 08

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2008

January 1

The State Sales Tax rate for Natural Gas becomes 1%.

January 31

Sales and use taxes:

• Monthly sales and use tax return and tax are due for December 2007
• Quarterly sales and use tax return and tax are due for 4th quarter of 2007
• Monthly restaurant and lodging tax return and tax are due for December 2007
• Quarterly restaurant and lodging tax return and tax are due for 4th quarter of 2007
• Monthly motor vehicle rental tax return and tax are due for December 2007
• Quarterly motor vehicle rental tax return and tax are due for 4th quarter of 2007

Motor vehicle excise tax:

• Quarterly motor vehicle excise tax return for additional lease charges is due for 4th quarter of 2007

February 15

Sales and use taxes:

• Motor vehicle 3% rental surcharge return and surcharge are due for 2007 calendar year

February 29

Sales and use taxes:

• Monthly sales and use tax return and tax are due for January 2008
• Monthly restaurant and lodging tax return and tax are due for January 2008
• Monthly motor vehicle rental tax return and tax are due for January 2008

March 31

Sales and use taxes:

• Monthly sales and use tax return and tax are due for February 2008
• Monthly restaurant and lodging tax return and tax are due for February 2008
• Monthly motor vehicle rental tax return and tax are due for February 2008

April 30

Sales and use taxes:

• Monthly sales and use tax return and tax are due for March 2008
• Quarterly sales and use tax return and tax are due for 1st quarter of 2008
• Monthly restaurant and lodging tax return and tax are due for March 2008
• Quarterly restaurant and lodging tax return and tax are due for 1st quarter of 2008
• Monthly motor vehicle rental tax return and tax are due for March 2008
• Quarterly motor vehicle rental tax return and tax are due for 1st quarter of 2008

Motor vehicle excise tax:

• Quarterly motor vehicle excise tax return for additional lease charges is due for 1st quarter of 2008

May 31

Important note: Because May 31 falls on a Saturday, any return, tax payment, or other required action is not due until June 2

Sales and use taxes:

• Monthly sales and use tax return and tax are due for April 2008
• Monthly restaurant and lodging tax return and tax are due for April 2008
• Monthly motor vehicle rental tax return and tax are due for April 2008

June 30

Sales and use taxes:

• Monthly sales and use tax return and tax are due for May 2008
• Monthly restaurant and lodging tax return and tax are due for May 2008
• Monthly motor vehicle rental tax return and tax are due for May 2008

July 31

Sales and use taxes:

• Monthly sales and use tax return and tax are due for June 2008
• Quarterly sales and use tax return and tax are due for 2nd quarter of 2008
• Monthly restaurant and lodging tax return and tax are due for June 2008
• Quarterly restaurant and lodging tax return and tax are due for 2nd quarter of 2008
• Monthly motor vehicle rental tax return and tax are due for June 2008
• Quarterly motor vehicle rental tax return and tax are due for 2nd quarter of 2008

Motor vehicle excise tax:

• Quarterly motor vehicle excise tax return for additional lease charges is due for 2nd quarter of 2008

August 31

Important note: Because August 31 falls on a Sunday, any return, tax payment, or other required action is not due until September 1

• Monthly sales and use tax return and tax are due for July 2008
• Monthly restaurant and lodging tax return and tax are due for July 2008
• Monthly motor vehicle rental tax return and tax are due for July 2008

September 30

Sales and use taxes:

• Monthly sales and use tax return and tax are due for August 2008
• Monthly restaurant and lodging tax return and tax are due for August 2008
• Monthly motor vehicle rental tax return and tax are due for August 2008

October 31

Sales and use taxes:

• Monthly sales and use tax return and tax are due for September 2008
• Quarterly sales and use tax return and tax are due for 3rd quarter of 2008
• Monthly restaurant and lodging tax return and tax are due for September 2008
• Quarterly restaurant and lodging tax return and tax are due for 3nd quarter of 2008
• Monthly motor vehicle rental tax return and tax are due for September 2008
• Quarterly motor vehicle rental tax return and tax are due for 3rd quarter of 2008

Motor vehicle excise tax:

• Quarterly motor vehicle excise tax return for additional lease charges is due for 3rd quarter of 2008

November 30

Important note: Because November 30 falls on a Sunday, any return, tax payment, or other required action is not due until December 1

Sales and use taxes:

• Monthly sales and use tax return and tax are due for October 2008
• Monthly restaurant and lodging tax return and tax are due for October 2008
• Monthly motor vehicle rental tax return and tax are due for October 2008

December 31

Sales and use taxes:

• Monthly sales and use tax return and tax are due for November 2008
• Monthly restaurant and lodging tax return and tax are due for November 2008
• Monthly motor vehicle rental tax return and tax are due for November 2008

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