Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA

  1. § 810-6-4-.01 - Accounts Charged Off (Bad Debts) And Repossessions
  2. § 810-6-4-.02 - Amounts Of Sales Tax To Be Collected On Admissions
  3. § 810-6-4-.02.05 - Consigned Property (Repealed)
  4. § 810-6-4-.03 - Discounts Allowed On Payments Of Sales Tax Made Before Delinquency
  5. § 810-6-4-.04 - Extension Of Time For Filing Return
  6. § 810-6-4-.05 - Failure Of Vending Machine Operator To Collect Does Not Relieve Him Of Payment
  7. § 810-6-4-.06 - Failure Of Seller To Collect Tax
  8. § 810-6-4-.07 - Farm Machines, Machinery, Equipment, And Vessels
  9. § 810-6-4-.07.05 - Federal Excise Tax On Certain Trucks And Trailers, Retailers
  10. § 810-6-4-.08 - Conference On Assessments
  11. § 810-6-4-.09 - Interest On Overpayments Of Sales And Use Taxes
  12. § 810-6-4-.10 - Keeping Records Of Sales For Resale, (Formerly Regulation L)
  13. § 810-6-4-.11 - Leased Departments, Filing Tax Returns For
  14. § 810-6-4-.12 - Reserved
  15. § 810-6-4-.13 - Permit Issued To Electric Cooperatives, Telephone Companies And Others. (Repealed)
  16. § 810-6-4-.14 - Sales And Use Tax Direct Pay Permit
  17. § 810-6-4-.15 - Permit To Pay Sales And Use Taxes On Motor Fuels Direct To The Department Of Revenue
  18. § 810-6-4-.17.01 - Procedure To Be Followed By Municipalities And Counties In Obtaining Sales Tax Information
  19. § 810-6-4-.17.05 - Processing, Definition
  20. § 810-6-4-.18 - Refunds Of Excess Payments Shown On Returns
  21. § 810-6-4-.19 - State Sales Tax Returns Required From All Retailers
  22. § 810-6-4-.20 - Seller Must Collect And Pay Tax Due
  23. § 810-6-4-.21 - Reporting And Paying Sales Or Sellers Use Tax On Collections Of Accounts Receivable On The Seller's Books At The Time Of A Rate Increase
  24. § 810-6-4-.21.01 - Determining The Applicable Tax Levy Or Tax Rate When An Existing Sales Or Use Tax Levy Is Replaced Or Amended
  25. § 810-6-4-.21.02 - Local Government Rate Notification Requirements For Sales, Use, Rental, And Lodgings Tax
  26. § 810-6-4-.22 - Abatement Of The Sales And Use Tax Liability On Private Use Industrial Development Property
  27. § 810-6-4-.23 - Application For The Abatement Of The Sales And Use Tax Liability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right
  28. § 810-6-4-.24 - Copy Of Abatement Agreement To Be Filed With The Revenue Department And The Procedures Governing The Use Of Direct Pay Permits Or Exemption Certificates By Private Users And Contractors
  29. § 810-6-4-.24.01 - Sales And Use Tax Certificate Of Exemption For An Industrial Or Research Enterprise Project (Form STE-2) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due
  30. § 810-6-4-.25 - Taxability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right

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