The taxes levied in Section 45-47-244.21 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the taxes levied in Section 45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last days of each of the months of March, June, September, and December. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes herein levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are provided in Section 45-47-244.21 to be used as a measurement of the tax levied in Section 45-47-244.21, a correct statement of the gross proceeds of all such sales and the gross receipts of all such business and setting forth, with respect to the tax levied in Section 45-47-244.22, the total sales price of all property, the use, storage, or other consumption of which became subject to the tax imposed by Section 45-47-244.22 during the then preceding quarterly period; provided, however, that the report shall include also such other items of information pertinent to the taxes in the amount thereof as the State Department of Revenue may require. Any person subject to the taxes levied in Section 45-47-244.21 may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the Chair of the Marion County Board of Revenue, or his or her designated agent, at reasonable times during business hours.
Last modified: May 3, 2021