Each sales and use tax return remitting sales and use taxes collected under this article shall separately identify the location of each retail establishment at which any of the sales and use taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all sales and use taxes imposed by this article are collected and distributed according to situs of sale.
Section: Previous 48-8-200 48-8-201 48-8-202 48-8-203 48-8-204 48-8-205 48-8-206 48-8-207 48-8-208 48-8-209 48-8-210 48-8-211 48-8-212 NextLast modified: October 14, 2016