1. A. Every person responsible for the collection of local sales and use tax is required to make a combined state and local sales and use tax return to the Tax Commission.
2. B. All provisions pertaining to filing returns for state sales and use tax also apply to filing returns for local sales and use tax.

KEY: taxation, sales tax, restaurants, collections

Date of Last Change: July 26, 2012

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 59-12-118; 59-12-205; 59-12-207; 59-12-210; 59-12-210.1; 59-12-301; 59-12-355; 59-12-501; 59-12-502; 59-12-602; 59-12-603; 59-12-703; 59-12-802; 59-12-804