These returns must be filed within twenty days following the period covered by the return.
387, Part II, Section 63A, eff June 1, 2001; 2005 Act.
This exemption does not exempt or hilton employee discount reservations exclude from the tax the sale of materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships and other watercraft; (14) wrapping paper, wrapping twine, paper bags, and containers, used incident to the.
89, Section 2, eff July 20, 2001, applicable to sales or deeds made or recorded after that date; 2002 Act.The taxpayer shall notify the department in writing that it has met the thirty-five million dollar investment requirement or, after the expiration of the five years, that it has not met the thirty-five million dollar investment requirement.83, Section.A, eff October 1, 2007; 2007 Act.Rate display for Renaissance ClubSport Aliso Viejo.Every person liable for the use tax under Section (A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.Administration and enforcement of chapter.Gross proceeds from the sale of prepaid wireless calling arrangements subject to tax at retail pursuant to item (5) of this subsection are not subject to tax pursuant to this item.The offer terms and conditions are subject to change.
Exemptions from use tax.
The statement must be retained by the seller and, upon request forwarded to the department.
116, Section 31, eff June 28, 2007, applicable for tax years beginning after 2007.
July 1, 2014, and 2014 Act.Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against: (1) underpayments for another period or periods; and (2) penalties and interest on the underpayments.However, only the net amount reimbursed by Medicare and Medicaid is promotional code for regal cinema movie tickets subject to the tax, if the vendor is prohibited by law from charging the purchaser the difference between the retail sale and the amount reimbursed; (k) sales of all local telecommunications services by local.History: Former Section, titled Tax revenue on sales, use, and casual excise taxes; distribution, had the following history: 2013 Act.74, Section 3C, eff July 18, 2001; 2001 Act.(E) Equipment provided, supplied, or installed on a firefighting vehicle is included with the vehicle for purposes of calculating the maximum tax due under this section.A person engaged in the business of selling or furnishing the ways or means for the transmission of the voice or messages as used in this subitem (f) is not considered a processor or manufacturer; (2 a) maintaining a place of business or qualifying.The sales and use taxes imposed by this chapter also extend to gross proceeds accruing or proceeding from the business of providing 900/976 telephone service except that the applicable rate of the tax is ten percent.