4.16A.100 Returns – Filing contents.
A. Every remote seller or marketplace facilitator required by this chapter to collect sales tax shall file with the Commission upon forms furnished by the Commission a return setting forth the following information with totals rounded to the nearest dollar:
1. Gross sales;
2. The nontaxable portions separately stating the amount of sales revenue attributable to each class of exemption;
3. Computation of taxes to be remitted;
4. Calculated discount (if applicable) based on taxing jurisdiction’s code; and
5. Such other information as may be required by the Commission.
B. Each tax return remitted by a remote seller or marketplace facilitator shall be signed (digital or otherwise) by a responsible individual who shall attest to the completeness and accuracy of the information on the tax return.
C. The Commission reserves the right to reject a filed return for failure to comply with the requirements of this code for up to three (3) months from the date of filing. The Commission shall give written notice to a remote seller or marketplace facilitator that a return has been rejected, including the reason for the rejection. [Ord. 20-06 § 3, 2020.]