Due Dates and Tax Rates

Due Dates

You must file and pay use taxes at least annually, but may choose to file and pay more frequently.  You may choose to file at the end of the year, at the time that you file other tax returns, or any other date that works best for you.  For example, some people find it easiest to file after every out-of-state or online purchase, while others prefer to file after receiving their monthly bank or credit card statements.

Tax Rates

The use tax rate is the same as the sales tax rate. 

State Tax - The use tax rate on food is 4%. All other tangible personal property, unless specifically exempted, is 7%.
State Single Article Rates - 2.75% on any single item sold in excess of $1,600 but not more than $3,200 - see local tax on single articles.
Local Tax - set by the local government - see local tax chart.