Sec. 184.8. Sales tax compliance

Latest version.

Each facility director shall be responsible for collecting sales tax related to a vocational or vocational products and projects and for the following requirements:
(a) A certificate of registration must be filed with the State Sales Tax Commission.
(b) Records of each sale, including amounts paid, charged or due thereon shall be maintained and available for audit by the Department of Taxation and Finance.
(c) Quarterly reports and any taxes collected during such quarter shall be submitted to the Department of Taxation and Finance.

                    
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