Guidance Document Information
||Emergency Guidelines for the Accelerated Sales Tax Payment
||Sales and Use
||Effective beginning with the accelerated sales tax payment due in June, 2012, legislation enacted in the 2012 General Assembly Session increases the annual threshold for dealers and direct payment permit holders who are required to make an accelerated sales tax payment from $5.4 million of taxable sales and/or purchases to $26 million of taxable sales and/or purchases.
The Guidelines have been revised to conform to this legislative change and are effective for the additional payment made by Dealers who are required to make an accelerated sales tax payment in June, 2012.
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Posted On 12/14/2017
Document on Town Hall
|Explanation or Citations
||House Bill 1300 (Acts of Assembly 2012, Special Session I, Chapter 2)
This document applies to the following chapters
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