Sales tax compliance
Compiled text through Jul 31, 2022
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Jul 31, 2022
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
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.