Advertising and Promotion Taxes

Advertising & Promotions Taxes

• Also known as "Hamburger Tax"
• Due by the last day of the following month of sales (i.e., April's taxes are due by May 31st)
  • A discount of 2% is applied if taxes are paid by the 20th of the following month (i.e., April's taxes are paid by May 20th)
• Tax Percentage = 2% of Taxable Sales
• A&P Remittance Instructions
• A&P Remittance Form