Statute 79-3607: Time for returns and payment of tax; forms;
extension of time; exceptions.
(a) Retailers shall make returns to the director at the times prescribed by
this section upon forms prescribed and furnished by the director stating: (1)
The name and address of the retailer; (2) the total amount of gross sales of
all tangible personal property and taxable services rendered by the retailer
during the period for which the return is made; (3) the total amount received
during the period for which the return is made on charge and time sales of
tangible personal property made and taxable services rendered prior to the
period for which the return is made; (4) deductions allowed by law from such
total amount of gross sales and from total amount received during the period
for which the return is made on such charge and time sales; (5) receipts during
the period for which the return is made from the total amount of sales of
tangible personal property and taxable services rendered during such period in
the course of such business, after deductions allowed by law have been made;
(6) receipts during the period for which the return is made from charge and
time sales of tangible personal property made and taxable services rendered
prior to such period in the course of such business, after deductions allowed
by law have been made; (7) gross receipts during the period for which the
return is made from sales of tangible personal property and taxable services
rendered in the course of such business upon the basis of which the tax is
imposed. The return shall include such other pertinent information as the
director may require. In making such return, the retailer shall determine the
market value of any consideration, other than money, received in connection
with the sale of any tangible personal property in the course of the business
and shall include such value in the return. Such value shall be subject to
review and revision by the director as hereinafter provided. Refunds made by
the retailer during the period for which the return is made on account of
tangible personal property returned to the retailer shall be allowed as a
deduction under subdivision (4) of this section in case the retailer has
theretofore included the receipts from such sale in a return made by such
retailer and paid taxes therein imposed by this act. The retailer shall, at the
time of making such return, pay to the director the amount of tax herein
imposed, except as otherwise provided in this section. The director may extend
the time for making returns and paying the tax required by this act for any
period not to exceed 60 days under such rules and regulations as the secretary
of revenue may prescribe. When the total tax for which any retailer is liable
under this act, does not exceed the sum of $80 in any calendar year, the
retailer shall file an annual return on or before January 25 of the following
year. When the total tax liability does not exceed $3,200 in any calendar year,
the retailer shall file returns quarterly on or before the 25th day of the
month following the end of each calendar quarter. When the total tax liability
exceeds $3,200 in any calendar year, the retailer shall file a return for each
month on or before the 25th day of the following month. When the total tax
liability exceeds $32,000 in any calendar year, the retailer shall be required
to pay the sales tax liability for the first 15 days of each month to the
director on or before the 25th day of that month. Any such payment shall
accompany the return filed for the preceding month. A retailer will be
considered to have complied with the requirements to pay the first 15 days'
liability for any month if, on or before the 25th day of that month, the
retailer paid 90% of the liability for that fifteen-day period, or 50% of such
retailer's liability in the immediate preceding calendar year for the same
month as the month in which the fifteen-day period occurs computed at the rate
applicable in the month in which the fifteen-day period occurs, and, in either
case, paid any underpayment with the payment required on or before the 25th day
of the following month. Such retailers shall pay their sales tax liabilities
for the remainder of each such month at the time of filing the return for such
month. Determinations of amounts of liability in a calendar year for purposes
of determining filing requirements shall be made by the director upon the basis
of amounts of liability by those retailers during the preceding calendar year
or by estimates in cases of retailers having no previous sales tax histories.
The director is hereby authorized to modify the filing schedule for any
retailer when it is apparent that the original determination was inaccurate.
(b) All model 1, model 2 and model 3 sellers are required to file returns
electronically. Any model 1, model 2 or model 3 seller may submit its sales and
use tax returns in a simplified format approved by the director. Any seller
that is registered under the agreement, which does not have a legal requirement
to register in this state, and is not a model 1, model 2 or model 3 seller, may
submit its sales and use tax returns as follows: (1) Upon registration, the
director shall provide to the seller the returns required;
(2) seller shall file a return anytime within one year of the month of
initial registration, and future returns are required on an annual basis in
succeeding years; and
(3) in addition to the returns required in subsection (b)(2), sellers are
required to submit returns in the month following any month in which they have
accumulated state and local sales tax funds for this state in the amount of
$1,600 or more.
History: L. 1937, ch. 374, § 7;
L. 1938, ch. 78, § 1;
L. 1965, ch. 533, § 2;
L. 1967, ch. 501, § 1;
L. 1978, ch. 417, § 1;
L. 1983, ch. 331, § 1;
L. 1986, ch. 386, § 2;
L. 2003, ch. 147, § 8;
L. 2004, ch. 171, § 9; July 1.