General Information For Filing Rental Tax Returns

The return and remittance are due on or before the twentieth day of the month following the month during which tax is accrued.
NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.
Instructions For Filing Rental Tax Returns
Line 1
Column A
 GROSS RECEIPTS FROM LEASING - COLUMN A (1.5% Auto tax rate):
Use Line 1 Column A to report total gross receipts from leases or rentals of any automotive vehicle or truck trailer, semitrailer or house trailer.
Line 1
Column B
 GROSS RECEIPTS FROM LEASING - COLUMN B (2% Garments / Linen tax rate):
Use Line 1 Column B to report total gross receipts from leases or rentals of linens and garments.
Line 1
Column C
 GROSS RECEIPTS FROM LEASING - COLUMN C (4% General tax rate):
Use Line 1 Column C to report total gross receipts from leases or rentals of all other tangible personal property not reported in Columns A or B.
Line 2
 LEASES NOT SUBJECT TO TAX - COLUMNS A, B & C:
Enter total deductions in the appropriate columns for leases not subject to tax.
Line 3
 TOTAL AMOUNT REMAINING AS MEASURE OF TAX - COLUMNS A, B & C:
Total of deductions in the corresponding Column of Line 2 will be subtracted from total gross receipts from leasing in the corresponding Column of Line 1 to obtain the measure of tax.
Line 4
 GROSS TAX - COLUMNS A, B & C:
Gross tax for each column will be calculated based on amount from Line 3 x tax rate shown at column heading.
Line 5
 TOTAL AMOUNT OF TAX:
Total of Columns A, B & C of Line 4 (Gross Tax).
Line 6
 PENALTY & INTEREST, IF DUE:
Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on Line 5 of the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.  (Click here to determine current interest rates.)
NOTE: If your return or payment is not timely filed or paid, you will be billed the appropriate penalties and interest by the ADOR.
Line 7
 CREDIT CLAIMED:
Use Line 7 to claim an amount of credit for a prior overpayment. The credit claimed will be applied to reduce the tax liability shown due on the return.
NOTE: Any credit for prior overpayment must be approved in advance by the ADOR. Credit claimed should not exceed the sum of Line 5 (Total Amount of Tax) plus Line 6 (Penalty & Interest). Valid excess credit can be claimed on subsequent returns.
Line 8
 TOTAL AMOUNT DUE:
The total amount due is the result of Line 5 (Total Amount of Tax) plus Line 6 (Penalty & Interest) minus Line 7 (Credit Claimed).