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CHAPTER 10 Local Sales and Use Article 1 Local Option Sales Tax Editors Note 1997 Act No. 138, Section 2, eff July 1, 1997, provides as follows: SECTION 2. Sections 41010 through 410100 of the 1976
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How to fill out local sales and use

01
Obtain the necessary forms and documents required to fill out the local sales and use tax return.
02
Gather all relevant sales and use tax information for the reporting period, such as sales receipts, invoices, and purchase records.
03
Review the instructions provided with the tax return form to understand the specific information required for each section.
04
Enter the sales information in the appropriate sections of the tax return form, ensuring accuracy and completeness.
05
Calculate the total sales and use tax liability by applying the applicable tax rate to the taxable sales amount.
06
Include any exemptions or deductions as per the tax laws and regulations, if applicable.
07
Double-check all entries and calculations for errors or discrepancies.
08
Sign and date the completed tax return form.
09
Submit the tax return form along with any required payment by the designated deadline.
10
Keep copies of the tax return and supporting documents for your records.

Who needs local sales and use?

01
Individuals or businesses engaged in selling goods or services locally
02
Businesses with physical presence in a particular locality where local sales and use tax is applicable
03
Retailers or sellers subject to local sales and use tax laws and regulations

What is Local Sales and Use Tax Form?

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Instructions for the form Local Sales and Use Tax

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Local Sales and Use Tax: frequently asked questions

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Local sales and use tax is a tax on the retail sale of tangible personal property and certain services. It is collected by sellers from their customers and remitted to the local taxing authorities.
Businesses that make sales of tangible personal property or taxable services in a jurisdiction that imposes a local sales and use tax are required to file local sales and use tax returns.
To fill out a local sales and use tax return, businesses must report their total sales and calculate the amount of tax owed based on the tax rate in the jurisdiction where the sale was made.
The purpose of local sales and use tax is to generate revenue for local governments to fund public services and infrastructure projects.
Businesses must report their total sales, exempt sales, taxable sales, and tax collected on sales in the jurisdiction where the tax is imposed.
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