,i #aaf? ,,congress #a/ ,session ,h4 ,r4 #be ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #c1 #bjai,mr4 ,woodall 7= himself1 ,mr4 ,banks1 ,mr4 ,bilirakis1 ,mr4 ,bi%op ( ,utah1 ,mr4 ,brooks ( ,alabama1 ,mr4 ,c>t] ( ,texas1 ,mr4 ,*abot1 ,mr4 ,conaway1 ,mr4 ,des,jarlais1 ,mr4 ,duncan1 ,ms4 ,foxx ( ,nor? ,c>ol9a1 ,mr4 ,gaetz1 ,mr4 ,graves ( ,georgia1 ,mr4 ,hice ( ,georgia1 ,mr4 ,k+ ( ,i[a1 ,mr4 ,l\d]milk1 ,mr4 ,lucas1 ,mr4 ,massie1 ,mr4 ,mull91 ,mr4 ,posey1 ,mr4 ,david ,p4 ,roe ( ,t5nessee1 ,mr4 ,wittman1 ,mr4 ,yoho1 ,mr4 ,"y1 ,mr4 ,coll9s ( ,georgia1 & ,mr4 ,walb]g7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to promote fre$om1 fairness1 & economic opportunity by repeal+ ! income tax & o!r taxes1 aboli%+ ! ,int]nal ,rev5ue ,s]vice1 & enact+ a national sales tax to be adm9i/]$ prim>ily by ! ,/ates4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort ,title ,?is ,act may be cit$ z ! ,fair,tax ,act ( #bjai4 7b7 ,table ( ,cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,sec4 #b4 ,congressional f9d+s4 ,title ,i--,repeal ( ! ,income ,tax1 ,payroll ,taxes1 & ,e/ate & ,gift ,taxes ,sec4 #aja4 ,income taxes repeal$4 ,sec4 #ajb4 ,payroll taxes repeal$4 ,sec4 #ajc4 ,e/ate & gift taxes repeal$4 ,sec4 #ajd4 ,con=m+ am5dm5ts2 effective date4 ,title ,,ii--,sales ,tax ,enact$ ,sec4 #bja4 ,sales tax4 ,sec4 #bjb4 ,con=m+ & te*nical am5dm5ts4 ,title ,,iii--,o!r ,matt]s ,sec4 #cja4 ,phase-out ( adm9i/ration ( repeal$ ,f$]al taxes4 ,sec4 #cjb4 ,adm9i/ration ( o!r ,f$]al taxes4 ,sec4 #cjc4 ,sales tax inclusive ,social ,security b5efits indexation4 ,title ,,iv--,sunset ( ,sales ,tax if ,sixte5? ,am5dm5t n ,repeal$ ,sec4 #dja4 ,elim9ation ( sales tax if ,sixte5? ,am5dm5t n repeal$4 #b4 ,congressional f9d+s 7a7 ,f9d+s ,relat+ to ,f$]al ,income ,tax ,congress f9ds ! ,f$]al income tax-- 7#a7 ret>ds economic gr[? & has r$uc$ ! /&>d ( liv+ ( ! ,am]ican public2 7#b7 imp$es ! int]national competitiv5ess ( ,unit$ ,/ates indu/ry2 7#c7 r$uces sav+s & inve/m5t 9 ! ,unit$ ,/ates by tax+ income multiple times2 7#d7 sl[s ! capital =mation necess>y = real wages to /eadily increase2 7#e7 l[]s productivity2 7#f7 imposes unacceptable & unnecess>y adm9i/rative & compliance co/s on individual & bus9ess taxpay]s2 7#g7 is unfair & inequitable2 7#h7 unnecess>ily intrudes ^u ! privacy & civil rights ( ,unit$ ,/ates citiz5s2 7#i7 hides ! true co/ ( gov]nm5t by emb$d+ taxes 9 ! co/s ( ev]y?+ ,am]icans buy2 7#aj7 is n be+ compli$ ) at satisfactory levels & !re=e raises ! tax burd5 on law abid+ citiz5s2 & 7#aa7 imp$es upw>d social mobility4 7b7 ,f9d+s ,relat+ to ,f$]al ,payroll ,taxes ,congress f9ds fur!r t ! ,social ,security & ,m$ic>e payroll taxes & self-employm5t taxes-- 7#a7 raise ! co/ ( employm5t2 7#b7 de/roy jobs & cause unemploym5t2 & 7#c7 h a disproportionately adv]se impact on l[] income ,am]icans4 7c7 ,f9d+s ,relat+ to ,f$]al ,e/ate & ,gift ,taxes ,congress f9ds fur!r t ! ,f$]al e/ate & gift taxes-- 7#a7 =ce family bus9esses & f>ms to be sold by ! family to pay su* taxes2 7#b7 disc\rage capital =mation & entrepr5eur%ip2 7#c7 fo/] ! cont9u$ dom9ance ( l>ge ent]prises ov] small family-own$ companies & f>ms2 & 7#d7 impose unacceptably high tax plann+ co/s on small bus9esses & f>ms4 7d7 ,f9d+s ,relat+ to ,national ,sales ,tax ,congress f9ds fur!r t a broad-bas$ national sales tax on goods & s]vices pur*as$ = f9al consumption-- 7#a7 is simil> 9 _m respects to ! sales & use taxes 9 place 9 #de ( ! #ej ,/ates2 7#b7 w promote sav+s & inve/m5t2 7#c7 w promote fairness2 7#d7 w promote economic gr[?2 7#e7 w raise ! /&>d ( liv+2 7#f7 w increase inve/m5t2 7#g7 w enhance productivity & int]national competitiv5ess2 7#h7 w r$uce adm9i/rative burd5s on ! ,am]ican taxpay]2 7#i7 w improve upw>d social mobility2 & 7#aj7 w respect ! privacy int]e/s & civil rights ( taxpay]s4 7e7 ,f9d+s ,relat+ to ,adm9i/ration ( ,national ,sales ,tax ,congress fur!r f9ds t-- 7#a7 mo/ ( ! practical exp]i5ce adm9i/]+ sales taxes is f\nd at ! ,/ate gov]nm5tal level2 7#b7 x is desirable to h>monize ,f$]al & ,/ate collection & en=cem5t ef=ts to ! maximum ext5t possible2 7#c7 x is s\nd tax adm9i/ration policy to fo/] adm9i/ration & collection ( ! ,f$]al sales tax at ! ,/ate level 9 return = a reasonable adm9i/ration fee to ! ,/ates2 & 7#d7 bus9esses t mu/ collect & remit taxes %\ld receive reasonable comp5sation = ! co/ ( do+ s4 7f7 ,f9d+s ,relat+ to ,repeal ( ,pres5t ,f$]al ,tax ,sy/em ,congress fur!r f9ds t ! #af? ,am5dm5t to ! ,unit$ ,/ates ,con/itution %\ld be repeal$4 ,i ,repeal ( ! ,income ,tax1 ,payroll ,taxes1 & ,e/ate & ,gift ,taxes #aja4 ,income taxes repeal$ ,subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to income taxes & self-employm5t taxes7 is repeal$4 #ajb4 ,payroll taxes repeal$ 7a7 ,9 ,g5]al ,subtitle ,c ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to payroll taxes & )hold+ ( income taxes7 is repeal$4 7b7 ,fund+ ( ,social ,security ,= fund+ ( ! ,social ,security ,tru/ ,funds f g5]al rev5ue1 see section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja74 #ajc4 ,e/ate & gift taxes repeal$ ,subtitle ,b ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to e/ate & gift taxes7 is repeal$4 #ajd4 ,con=m+ am5dm5ts2 effective date 7a7 ,con=m+ ,am5dm5ts ,! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ subtitle ,h 7relat+ to f9anc+ ( ,presid5tial election campaigns72 & 7#b7 by r$esignat+-- 7,a7 subtitle ,d 7relat+ to miscellane\s excise taxes7 z subtitle ,b2 7,b7 subtitle ,e 7relat+ to alcohol1 tobacco1 & c]ta9 o!r excise taxes7 z subtitle ,c2 7,c7 subtitle ,f 7relat+ to proc$ure & adm9i/ration7 z subtitle ,d2 7,d7 subtitle ,g 7relat+ to ! ,jo9t ,committee on ,taxation7 z subtitle ,e2 7,e7 subtitle ,i 7relat+ to ! ,tru/ ,fund ,code7 z subtitle ,f2 7,f7 subtitle ,j 7relat+ to coal indu/ry heal? b5efits7 z subtitle ,g2 & 7,g7 subtitle ,k 7relat+ to gr\p heal? plan portability1 access1 & r5ewability requirem5ts7 z subtitle ,h4 7b7 ,r$esignation ( #aihf ,code 7#a7 ,9 g5]al ,! ,int]nal ,rev5ue ,code ( #aihf enact$ on ,octob] #bb1 #aihf1 z h]et(ore1 h]eby1 or h]eaft] am5d$1 may be cit$ z ! ,int]nal ,rev5ue ,code ( #bjai4 7#b7 ,ref]5ces 9 laws1 etc ,except :5 inappropriate1 any ref]5ce 9 any law1 ,executive ord]1 or o!r docum5t-- 7,a7 to ! ,int]nal ,rev5ue ,code ( #aihf %all include a ref]5ce to ! ,int]nal ,rev5ue ,code ( #bjai2 & 7,b7 to ! ,int]nal ,rev5ue ,code ( #bjai %all include a ref]5ce to ! provisions ( law =m]ly kn[n z ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,additional ,am5dm5ts ,= additional con=m+ am5dm5ts1 see section #bjb ( ?is ,act4 7d7 ,effective ,date ,except z o!rwise provid$ 9 ?is ,act1 ! am5dm5ts made by ?is ,act %all take effect on ,janu>y #a1 #bjba4 ,,ii ,sales ,tax ,enact$ #bja4 ,sales tax 7a7 ,9 ,g5]al ,! ,int]nal ,rev5ue ,code ( #bjai is am5d$ by ins]t+ be=e subtitle ,b 7z r$esignat$ by section #ajd7;a77#b77;,a77 ! foll[+ new subtitle3 ,a ,sales ,tax ,sec4 #a4 ,pr9ciples ( int]pretation4 ,sec4 #b4 ,def9itions4 ,*apt] #a4 ,int]pretation2 ,def9itions2 ,imposition ( ,tax2 etc4 ,*apt] #b4 ,cr$its2 refunds ,*apt] #c4 ,family consumption all[ance ,*apt] #d4 ,f$]al & /ate coop]ative tax adm9i/ration ,*apt] #e4 ,o!r adm9i/rative provisions ,*apt] #f4 ,collections2 appeals2 taxpay] rights ,*apt] #g4 ,special rules ,*apt] #h4 ,f9ancial int]m$iation s]vices ,*apt] #i4 ,additional matt]s #a4 ,pr9ciples ( int]pretation 7a7 ,9 ,g5]al ,any c\rt1 ! ,secret>y1 & any sales tax adm9i/]+ au?ority %all consid] ! purposes ( ?is subtitle 7z set =? 9 subsection 7b77 z ! prim>y aid 9 /atutory con/ruction4 7b7 ,purposes ,! purposes ( ?is subtitle are z foll[s3 7#a7 ,to raise rev5ue ne$$ by ! ,f$]al ,gov]nm5t 9 a mann] consi/5t ) ! o!r purposes ( ?is subtitle4 7#b7 ,to tax all consumption ( goods & s]vices 9 ! ,unit$ ,/ates once1 )\t exception1 b only once4 7#c7 ,to prev5t d\ble1 multiple1 or cascad+ taxation4 7#d7 ,to simplify ! tax law & r$uce ! adm9i/ration co/s (1 & ! co/s ( compliance )1 ! tax law4 7#e7 ,to provide = ! adm9i/ration ( ! tax law 9 a mann] t respects privacy1 due process1 individual rights :5 int]act+ ) ! gov]nm5t1 ! presumption ( innoc5ce 9 crim9al proce$+s1 & ! presumption ( lawful behavior 9 civil proce$+s4 7#f7 ,to increase ! role ( ,/ate gov]nm5ts 9 ,f$]al tax adm9i/ration because ( ,/ate gov]nm5t exp]tise 9 sales tax adm9i/ration4 7#g7 ,to enhance g5]ally coop]ation & coord9ation among ,/ate tax adm9i/rators2 & to enhance coop]ation & coord9ation among ,f$]al & ,/ate tax adm9i/rators1 consi/5t ) ! pr9ciple ( int]gov]nm5tal tax immunity4 7c7 ,second>y ,aids to ,/atutory ,con/ruction ,z a second>y aid 9 /atutory con/ruction1 any c\rt1 ! ,secret>y1 & any sales tax adm9i/]+ au?ority %all consid]-- 7#a7 ! common law canons ( /atutory con/ruction1 7#b7 ! mean+ & con/ruction ( concepts & t]ms us$ 9 ! ,int]nal ,rev5ue ,code ( #aihf z 9 effect be=e ! effective date ( ?is subtitle1 & 7#c7 con/rue any ambiguities 9 ?is ,act 9 favor ( res]v+ p[]s to ! ,/ates respectively1 or to ! p4 #b4 ,def9itions 7a7 ,9 ,g5]al ,= purposes ( ?is subtitle-- 7#a7 ,affiliat$ firms ,a firm is affiliat$ ) ano!r if #a firm owns #ej p]c5t or m (-- 7,a7 ! vot+ %>es 9 a corporation1 or 7,b7 ! capital int]e/s ( a bus9ess firm t is n a corporation4 7#b7 ,con=m+ /ate sales tax ,! t]m con=m+ ,/ate sales tax means a sales tax impos$ by a ,/ate t adopts ! same def9ition ( taxable prop]ty & s]vices z adopt$ by ?is subtitle4 7#c7 ,designat$ comm]cial private c\ri] s]vice ,! t]m designat$ comm]cial private c\ri] s]vice means a firm designat$ z su* by ! ,secret>y or any sales tax adm9i/]+ au?ority1 ^u application ( ! firm1 if ! firm-- 7,a7 provides its s]vices to ! g5]al public1 7,b7 records electronically to its data base kept 9 ! regul> c\rse ( its bus9ess ! date on :i* an item 0 giv5 to su* firm = deliv]y1 & 7,c7 has be5 op]at+ = at lea/ #a ye>4 7#d7 ,education & tra9+ ,! t]m education & tra9+ means tuition = prim>y1 second>y1 or po/second>y level education1 & job-relat$ tra9+ c\rses4 ,su* t]m does n include room1 bo>d1 sports activities1 recreational activities1 hobbies1 games1 arts or crafts or cultural activities4 7#e7 ,gross paym5ts ,! t]m gross paym5ts means paym5ts = taxable prop]ty or s]vices1 includ+ ,f$]al taxes impos$ by ?is title4 7#f7 ,intangible prop]ty 7,a7 ,9 g5]al ,! t]m intangible prop]ty includes copyrights1 tradem>ks1 pat5ts1 goodwill1 f9ancial in/rum5ts1 securities1 comm]cial pap]1 debts1 notes & bonds1 & o!r prop]ty deem$ intangible at common law4 ,! ,secret>y %all1 by regulation resolve diff]5ces among ! provisions ( common law ( ! sev]al ,/ates4 7,b7 ,c]ta9 types ( prop]ty ,su* t]m does n include tangible p]sonal prop]ty 7or r5ts or leaseholds ( any t]m !reon71 real prop]ty 7or r5ts or leaseholds ( any t]m !reon7 & comput] s(tw>e4 7#g7 ,p]son ,! t]m p]son means any natural p]son1 & unless ! context cle>ly does n all[ x1 any corporation1 p>tn]%ip1 limit$ liability company1 tru/1 e/ate1 gov]nm5t1 ag5cy1 adm9i/ration1 organization1 association1 or o!r legal entity 7=eign or dome/ic74 7#h7 ,produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices 7,a7 ,9 g5]al ,a taxable prop]ty or s]vice is us$ to produce1 provide1 r5d]1 or sell a taxable prop]ty or s]vice if su* prop]ty or s]vice is pur*as$ by a p]son engag$ 9 a trade or bus9ess = ! purpose ( employ+ or us+ su* taxable prop]ty or s]vice 9 ! production1 provision1 r5d]+1 or sale ( o!r taxable prop]ty or s]vices 9 ! ord9>y c\rse ( t trade or bus9ess4 7,b7 ,rese>*1 exp]im5tation1 te/+1 & developm5t ,taxable prop]ty or s]vices us$ 9 a trade or bus9ess = ! purpose ( rese>*1 exp]im5tation1 te/+1 & developm5t %all be treat$ z us$ to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices4 7,c7 ,insurance paym5ts ,taxable prop]ty or s]vices pur*as$ by an insur] on behalf ( an insur$ %all be treat$ z us$ to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices if ! premium = ! insurance contract giv+ rise to ! insur]'s obligation 0 subject to tax pursuant to section #hja 7relat+ to f9ancial int]m$iation s]vices74 7,d7 ,education & tra9+ ,education & tra9+ %all be treat$ z s]vices us$ to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices4 7#i7 ,regi/]$ sell] ,! t]m regi/]$ sell] means a p]son regi/]$ pursuant to section #ejb4 7#aj7 ,sales tax adm9i/]+ au?ority ,! t]m sales tax adm9i/]+ au?ority means-- 7,a7 ! ,/ate ag5cy designat$ to collect & adm9i/] ! sales tax impos$ by ?is subtitle1 9 an adm9i/]+ ,/ate1 or 7,b7 ! ,secret>y1 9 a ,/ate t is nei!r-- 7i7 an adm9i/]+ ,/ate1 nor 7ii7 a ,/ate t has elect$ to h its sales tax adm9i/]$ by an adm9i/]+ ,/ate4 7#aa7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury4 7#ab7 ,taxable employ] 7,a7 ,9 g5]al ,! t]m taxable employ] includes-- 7i7 any h\sehold employ+ dome/ic s]vants1 & 7ii7 any gov]nm5t except = gov]nm5t ent]prises 7z def9$ 9 section #gjd74 7,b7 ,exceptions ,! t]m taxable employ] does n include any employ] :i* is-- 7i7 engag$ 9 a trade or bus9ess1 7ii7 a n-=-pr(it organization 7z def9$ 9 section #gjf71 or 7iii7 a gov]nm5t ent]prise 7z def9$ 9 section #gjd74 7,c7 ,cross ref]5ce ,= rules relat+ to collection & remittance ( tax on wages by taxable employ]s1 see section #ajc7;b77#b74 7#ac7 ,tax inclusive fair m>ket value ,! t]m tax inclusive fair m>ket value means ! fair m>ket value ( taxable prop]ty or s]vices plus ! tax impos$ by ?is subtitle4 7#ad7 ,taxable prop]ty or s]vice 7,a7 ,g5]al rule ,! t]m taxable prop]ty or s]vice means-- 7i7 any prop]ty 7includ+ leaseholds ( any t]m or r5ts ) respect to su* prop]ty7 b exclud+-- 7,i7 intangible prop]ty1 & 7,,ii7 us$ prop]ty1 & 7ii7 any s]vice 7includ+ any f9ancial int]m$iation s]vices z det]m9$ by section #hja74 7,b7 ,s]vice ,= purposes ( subp>agraph 7,a71 ! t]m s]vice-- 7i7 %all include any s]vice p]=m$ by an employee = :i* ! employee is paid wages or a sal>y by a taxable employ]1 & 7ii7 %all n include any s]vice p]=m$ by an employee = :i* ! employee is paid wages or a sal>y-- 7,i7 by an employ] 9 ! regul> c\rse ( ! employ]'s trade or bus9ess1 7,,ii7 by an employ] t is a n-=-pr(it organization 7z def9$ 9 section #gjf71 7,,iii7 by an employ] t is a gov]nm5t ent]prise 7z def9$ 9 section #gjd71 & 7,,iv7 by taxable employ]s to employees directly provid+ education & tra9+4 7#ae7 ,unit$ /ates ,! t]m ,unit$ ,/ates1 :5 us$ 9 ! geographical s5se1 means ea* ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 & any commonweal?1 t]ritory1 or possession ( ! ,unit$ ,/ates4 7#af7 ,us$ prop]ty ,! t]m us$ prop]ty means-- 7,a7 prop]ty on :i* ! tax impos$ by section #aja has be5 collect$ & = :i* no cr$it has be5 all[$ "u section #bjb1 #bjc1 or #bje1 or 7,b7 prop]ty t 0 held o!r ?an = a bus9ess purpose 7z def9$ 9 section #ajb7;b77 on ,decemb] #ca1 #bjbj4 7#ag7 ,wages & sal>y ,! t]ms wage & sal>y mean all comp5sation paid = employm5t s]vice includ+ ca% comp5sation1 employee b5efits1 disability insurance1 or wage replacem5t insurance paym5ts1 unemploym5t comp5sation insurance1 work]s' comp5sation insurance1 & ! fair m>ket value ( any o!r consid]ation paid by an employ] to an employee 9 consid]ation = employm5t s]vices r5d]$4 7b7 ,cross ,ref]5ces 7#a7 ,= ! def9ition ( bus9ess purposes1 see section #ajb7;b74 7#b7 ,= ! def9ition ( insurance contract1 see section #bjf7;e74 7#c7 ,= ! def9ition ( qualifi$ family1 see section #cjb4 7#d7 ,= ! def9ition ( mon?ly pov]ty level1 see section #cjc4 7#e7 ,= ! def9ition ( l>ge sell]1 see section #eja7;e77#c74 7#f7 ,= ! def9ition ( hobby activities1 see section #gja4 7#g7 ,= ! def9ition ( gam+ sponsor1 see section #gja7;a74 7#h7 ,= ! def9ition ( a *ance1 see section #gja7;b74 7#i7 ,= ! def9ition ( gov]nm5t ent]prise1 see section #gjd7;b74 7#aj7 ,= ! def9ition ( mix$ use prop]ty1 see section #gje4 7#aa7 ,= ! def9ition ( qualifi$ n-=-pr(it organization1 see section #gjf4 7#ab7 ,= ! def9ition ( f9ancial int]m$iation s]vices1 see section #hja4 #a ,int]pretation2 def9itions2 imposition ( tax2 etc4 ,sec4 #aja4 ,imposition ( sales tax4 ,sec4 #ajb4 ,int]m$iate & export sales4 ,sec4 #ajc4 ,rules relat+ to collection & remittance ( tax4 #aja4 ,imposition ( sales tax 7a7 ,9 ,g5]al ,!re is h]eby impos$ a tax on ! use or consumption 9 ! ,unit$ ,/ates ( taxable prop]ty or s]vices4 7b7 ,rate 7#a7 ,= #bjba ,9 ! cal5d> ye> #bjba1 ! rate ( tax is #bc p]c5t ( ! gross paym5ts = ! taxable prop]ty or s]vice4 7#b7 ,= ye>s aft] #bjba ,= ye>s aft] ! cal5d> ye> #bjba1 ! rate ( tax is ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 p>agraph 7#c77 ( ! gross paym5ts = ! taxable prop]ty or s]vice4 7#c7 ,comb9$ f$]al tax rate p]c5tage ,! comb9$ ,f$]al tax rate p]c5tage is ! sum (-- 7,a7 ! g5]al rev5ue rate 7z def9$ 9 p>agraph 7#d771 7,b7 ! old-age1 survivors & disability insurance rate1 & 7,c7 ! hospital insurance rate4 7#d7 ,g5]al rev5ue rate ,! g5]al rev5ue rate %all be #ad4ia p]c5t4 7c7 ,coord9ation ,) ,import ,duties ,! tax impos$ by ?is section is 9 addition to any import duties impos$ by *apt] #d ( title #ai1 ,unit$ ,/ates ,code4 ,! ,secret>y %all provide by regulation t1 to ! maximum ext5t practicable1 ! tax impos$ by ?is section on import$ taxable prop]ty & s]vices is collect$ & adm9i/]$ 9 conjunction ) any applicable import duties impos$ by ! ,unit$ ,/ates4 7d7 ,liability = ,tax 7#a7 ,9 g5]al ,! p]son us+ or consum+ taxable prop]ty or s]vices 9 ! ,unit$ ,/ates is liable = ! tax impos$ by ?is section1 except z provid$ 9 p>agraph 7#b7 ( ?is subsection4 7#b7 ,exception :]e tax paid to sell] ,a p]son us+ or consum+ a taxable prop]ty or s]vice 9 ! ,unit$ ,/ates is n liable = ! tax impos$ by ?is section if ! p]son pays ! tax to a p]son sell+ ! taxable prop]ty or s]vice & receives f su* p]son a pur*as]'s receipt )9 ! mean+ ( section #eji4 #ajb4 ,int]m$iate & export sales 7a7 ,9 ,g5]al ,= purposes ( ?is subtitle-- 7#a7 ,bus9ess & export purposes ,no tax %all be impos$ "u section #aja on any taxable prop]ty or s]vice pur*as$ = a bus9ess purpose 9 a trade or bus9ess4 7#b7 ,inve/m5t purpose ,no tax %all be impos$ "u section #aja on any taxable prop]ty or s]vice pur*as$ = an inve/m5t purpose & held exclusively = an inve/m5t purpose4 7#c7 ,/ate gov]nm5t functions ,no tax %all be impos$ "u section #aja on ,/ate gov]nm5t functions t d n con/itute ! f9al consumption ( prop]ty or s]vices4 7b7 ,bus9ess ,purposes ,= purposes ( ?is section1 ! t]m pur*as$ = a bus9ess purpose 9 a trade or bus9ess means pur*as$ by a p]son engag$ 9 a trade or bus9ess & us$ 9 t trade or bus9ess-- 7#a7 = resale1 7#b7 to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices1 or 7#c7 9 fur!rance ( o!r bona fide bus9ess purposes4 7c7 ,inve/m5t ,purposes ,= purposes ( ?is section1 ! t]m pur*as$ = an inve/m5t purpose means prop]ty pur*as$ exclusively = purposes ( appreciation or ! production ( income b n entail+ m ?an m9or p]sonal ef=ts4 #ajc4 ,rules relat+ to collection & remittance ( tax 7a7 ,liability = ,collection & ,remittance ( ! ,tax ,except z provid$ o!rwise by ?is section1 any tax impos$ by ?is subtitle %all be collect$ & remitt$ by ! sell] ( taxable prop]ty or s]vices 7includ+ f9ancial int]m$iation s]vices74 7b7 ,tax ,to ,be ,remitt$ by ,pur*as] 9 ,c]ta9 ,circum/ances 7#a7 ,9 g5]al ,9 ! case ( taxable prop]ty or s]vices pur*as$ outside ( ! ,unit$ ,/ates & import$ into ! ,unit$ ,/ates = use or consumption 9 ! ,unit$ ,/ates1 ! pur*as] %all remit ! tax impos$ by section #aja4 7#b7 ,c]ta9 wages or sal>y ,9 ! case ( wages or sal>y paid by a taxable employ] :i* are taxable s]vices1 ! employ] %all remit ! tax impos$ by section #aja4 7c7 ,conv]sion ( ,bus9ess or ,export ,prop]ty or ,s]vices ,prop]ty or s]vices pur*as$ = a bus9ess purpose 9 a trade or bus9ess or = export 7sold untax$ pursuant to section #ajb7;a77 t is subsequ5tly conv]t$ to p]sonal use %all be deem$ pur*as$ at ! "t ( conv]sion & %all be subject to ! tax impos$ by section #aja at ! fair m>ket value ( ! conv]t$ prop]ty z ( ! date ( conv]sion4 ,! tax %all be due z if ! prop]ty _h be5 sold at ! fair m>ket value dur+ ! mon? ( conv]sion4 ,! p]son us+ or consum+ ! conv]t$ prop]ty is liable = & %all remit ! tax4 7d7 ,b>t] ,transactions ,if gross paym5t = taxable prop]ty or s]vices is made 9 o!r ?an money1 !n ! p]son responsible = collect+ & remitt+ ! tax %all remit ! tax to ! sales tax adm9i/]+ au?ority 9 money z if gross paym5t _h be5 made 9 money at ! tax inclusive fair m>ket value ( ! taxable prop]ty or s]vices pur*as$4 #b ,,cr$its2 ,,refunds ,sec4 #bja4 ,cr$its & refunds4 ,sec4 #bjb4 ,bus9ess use conv]sion cr$it4 ,sec4 #bjc4 ,int]m$iate & export sales cr$it4 ,sec4 #bjd4 ,adm9i/ration cr$it4 ,sec4 #bje4 ,bad debt cr$it4 ,sec4 #bjf4 ,insurance proce$s cr$it4 ,sec4 #bjg4 ,refunds4 #bja4 ,cr$its & refunds 7a7 ,9 ,g5]al ,ea* p]son %all be all[$ a cr$it ) respect to ! taxes impos$ by section #aja = ea* mon? 9 an am\nt equal to ! sum (-- 7#a7 su* p]son's bus9ess use conv]sion cr$it pursuant to section #bjb = su* mon?1 7#b7 su* p]son's int]m$iate & export sales cr$it pursuant to section #bjc = su* mon?1 7#c7 ! adm9i/ration cr$it pursuant to section #bjd = su* mon?1 7#d7 ! bad debt cr$it pursuant to section #bje = su* mon?1 7#e7 ! insurance proce$s cr$it pursuant to section #bjf = su* mon?1 7#f7 ! transitional inv5tory cr$it pursuant to section #ijb1 & 7#g7 any am\nt paid 9 excess ( ! am\nt due4 7b7 ,cr$its ,n ,additive ,only "o cr$it all[$ by *apt] #b may be tak5 ) respect to any p>ticul> gross paym5t4 #bjb4 ,bus9ess use conv]sion cr$it 7a7 ,9 ,g5]al ,= purposes ( section #bja1 a p]son's bus9ess use conv]sion cr$it = any mon? is ! aggregate ( ! am\nts det]m9$ "u subsection 7b7 ) respect to taxable prop]ty & s]vices-- 7#a7 on :i* tax 0 impos$ by section #aja 7& actually paid71 & 7#b7 :i* comm5c$ to be #ie p]c5t or m us$ dur+ su* mon? = bus9ess purposes 7)9 ! mean+ ( section #ajb7;b774 7b7 ,am\nt ( ,cr$it ,! am\nt det]m9$ "u ?is p>agraph ) respect to any taxable prop]ty or s]vice is ! less] (-- 7#a7 ! product (-- 7,a7 ! rate impos$ by section #aja1 & 7,b7 ! quoti5t t is-- 7i7 ! fair m>ket value ( ! prop]ty or s]vice :5 its use is conv]t$1 divid$ by 7ii7 ! quantity t is "o m9us ! tax rate impos$ by section #aja1 or 7#b7 ! am\nt ( tax paid ) respect to su* taxable prop]ty or s]vice1 includ+ ! am\nt1 if any1 det]m9$ 9 accordance ) section #gje 7relat+ to mix$ use prop]ty74 #bjc4 ,int]m$iate & export sales cr$it ,= purposes ( section #bja1 a p]son's int]m$iate & export sales cr$it is ! am\nt ( sales tax paid on ! pur*ase ( any taxable prop]ty or s]vice pur*as$ =-- 7#a7 a bus9ess purpose 9 a trade or bus9ess 7z def9$ 9 section #ajb7;b771 or 7#b7 export f ! ,unit$ ,/ates = use or consumption outside ! ,unit$ ,/ates4 #bjd4 ,adm9i/ration cr$it 7a7 ,9 ,g5]al ,e p]son fil+ a timely mon?ly report 7) reg>d to ext5sions7 9 compliance ) section #eja %all be entitl$ to a taxpay] adm9i/rative cr$it equal to ! great] (-- 7#a7 #bjj1 or 7#b7 "o-qu>t] ( #a p]c5t ( ! tax remitt$4 7b7 ,limitation ,! cr$it all[$ "u ?is section %all n exce$ #bj p]c5t ( ! tax due to be remitt$ prior to ! application ( any cr$it or cr$its p]mitt$ by section #bja4 #bje4 ,bad debt cr$it 7a7 ,f9ancial ,int]m$iation ,s]vices ,any p]son :o has exp]i5c$ a bad debt 7o!r ?an unpaid invoices )9 ! mean+ ( subsection 7b77 %all be entitl$ to a cr$it equal to ! product (-- 7#a7 ! rate impos$ by section #aja1 & 7#b7 ! quoti5t t is-- 7,a7 ! am\nt ( ! bad debt 7z def9$ 9 section #hjb71 divid$ by 7,b7 ! quantity t is "o m9us ! rate impos$ by section #aja4 7b7 ,unpaid ,invoices ,any p]son elect+ ! accrual me?od pursuant to section #ejc t has ) respect to a transaction-- 7#a7 invoic$ ! tax impos$ by section #aja1 7#b7 remitt$ ! invoic$ tax1 7#c7 actually deliv]$ ! taxable prop]ty or p]=m$ ! taxable s]vices invoic$1 & 7#d7 n be5 paid #ahj days aft] date ! invoice 0 due to be paid1 %all be entitl$ to a cr$it equal to ! am\nt ( tax remitt$ & unpaid by ! pur*as]4 7c7 ,subsequ5t ,paym5t ,any paym5t made ) respect to a transaction subsequ5t to a section #bje cr$it be+ tak5 ) respect to t transaction %all be subject to tax 9 ! mon? ! paym5t 0 receiv$ z if a tax inclusive sale ( taxable prop]ty & s]vices 9 ! am\nt ( ! paym5t _h be5 made4 7d7 ,p>tial ,paym5ts ,p>tial paym5ts %all be treat$ z pro rata paym5ts ( ! und]ly+ obligation & %all be allocat$ proportionately-- 7#a7 = fully taxable paym5ts1 betwe5 paym5t = ! taxable prop]ty & s]vice & tax1 & 7#b7 = p>tially taxable paym5ts1 among paym5t = ! taxable prop]ty & s]vice1 tax & o!r paym5t4 7e7 ,relat$ ,p>ties ,! cr$it provid$ by ?is section %all n be available ) respect to sales made to relat$ p>ties4 ,= purposes ( ?is section1 relat$ p>ty means affiliat$ firms & family memb]s 7z def9$ 9 section #cjb7;b774 #bjf4 ,insurance proce$s cr$it 7a7 ,9 ,g5]al ,a p]son receiv+ a paym5t f an insur] by virtue ( an insurance contract %all be entitl$ to a cr$it 9 an am\nt det]m9$ by subsection 7b71 less any am\nt paid to ! insur$ by ! insur] pursuant to subsection 7c71 if ! entire premium 7except t portion allocable to ! inve/m5t acc\nt ( ! und]ly+ policy7 = ! insurance contract giv+ rise to ! insur]'s obligation to make a paym5t to ! insur$ 0 subject to ! tax impos$ by section #aja & said tax 0 paid4 7b7 ,cr$it ,am\nt ,! am\nt ( ! cr$it %all be ! product (-- 7#a7 ! rate impos$ by section #aja1 & 7#b7 ! quoti5t t is-- 7,a7 ! am\nt ( ! paym5t made by ! insur] to ! insur$1 divid$ by 7,b7 ! quantity t is "o m9us ! rate impos$ by section #aja4 7c7 ,adm9i/rative ,option ,! cr$it det]m9$ 9 accordance ) subsection 7b7 %all be paid by ! insur] to ! insur$ & ! insur] %all be entitl$ to ! cr$it 9 lieu ( ! insur$1 except t ! insur] may elect1 9 a =m prescrib$ by ! ,secret>y1 to n pay ! cr$it & require ! insur$ to make application = ! cr$it4 ,9 ! ev5t ( su* election1 ! insur] %all provide to ! ,secret>y & ! insur$ ! "n & tax id5tification numb] ( ! insur] & ( ! insur$ & indicate ! prop] am\nt ( ! cr$it4 7d7 ,coord9ation ,) ,respect to ,exemption ,if taxable prop]ty or s]vices pur*as$ by an insur] on behalf ( an insur$ are pur*as$ free ( tax by virtue ( section #b7;a77#h77;,c71 !n ! cr$it provid$ by ?is section %all n be available ) respect to t pur*ase4 7e7 ,insurance ,contract ,= purposes ( subsection 7a71 ! t]m insurance contract %all include a life insurance contract1 a heal? insurance contract1 a prop]ty & casualty loss insurance contract1 a g5]al liability insurance contract1 a m>9e insurance contract1 a fire insurance contract1 an accid5t insurance contract1 a disability insurance contract1 a long-t]m c>e insurance contract1 & an insurance contract t provides a comb9ation ( ^! types ( insurance4 #bjg4 ,refunds 7a7 ,regi/]$ ,sell]s ,if a regi/]$ sell] files a mon?ly tax report ) an ov]paym5t1 !n1 ^u application by ! regi/]$ sell] 9 a =m prescrib$ by ! sales tax adm9i/]+ au?ority1 ! ov]paym5t %[n on ! report %all be refund$ to ! regi/]$ sell] )9 #fj days ( receipt ( said application4 ,9 ! abs5ce ( su* application1 ! ov]paym5t may be c>ri$ =w>d1 )\t int]e/1 by ! p]son entitl$ to ! cr$it4 7b7 ,o!r ,p]sons ,if a p]son o!r ?an a regi/]$ sell] has an ov]paym5t = any mon?1 !n1 ^u application by ! p]son 9 a =m prescrib$ by ! sales tax adm9i/]+ au?ority1 ! cr$it balance due %all be refund$ to ! p]son )9 #fj days ( receipt ( said application4 7c7 ,int]e/ ,no int]e/ %all be paid on any balance due f ! sales tax adm9i/]+ au?ority "u ?is subsection = any mon? if su* balance due is paid )9 #fj days aft] ! application = refund is receiv$4 ,balances due n paid )9 #fj days aft] ! application = refund is receiv$ %all be> int]e/ f ! date ( application4 ,int]e/ %all be paid at ! ,f$]al %ort-t]m rate 7z def9$ 9 section #eaa74 7d7 ,susp5sion ( ,p]iod ,to ,pay ,refund ,only if ,f$]al or ,/ate ,c\rt ,rul+ ,! #fj-;day p]iods "u subsections 7a7 & 7b7 %all be susp5d$ ) respect to a purport$ ov]paym5t 7or portion !re(7 only dur+ any p]iod t !re is 9 effect a prelim9>y1 tempor>y1 or f9al rul+ f a ,f$]al or ,/ate c\rt t !re is reasonable cause to believe t su* ov]paym5t may n actually be due4 #c ,family consumption all[ance ,sec4 #cja4 ,family consumption all[ance4 ,sec4 #cjb4 ,qualifi$ family4 ,sec4 #cjc4 ,mon?ly pov]ty level4 ,sec4 #cjd4 ,rebate me*anism4 ,sec4 #cje4 ,*ange 9 family circum/ances4 #cja4 ,family consumption all[ance ,ea* qualifi$ family %all be eligible to receive a sales tax rebate ea* mon?4 ,! sales tax rebate %all be 9 an am\nt equal to ! product (-- 7#a7 ! rate ( tax impos$ by section #aja1 & 7#b7 ! mon?ly pov]ty level4 #cjb4 ,qualifi$ family 7a7 ,g5]al ,rule ,= purposes ( ?is *apt]1 ! t]m qualifi$ family %all mean "o or m family memb]s %>+ a common resid5ce4 ,all family memb]s %>+ a common resid5ce %all be consid]$ z "p ( "o qualifi$ family4 7b7 ,family ,size ,det]m9ation 7#a7 ,9 g5]al ,to det]m9e ! size ( a qualifi$ family = purposes ( ?is *apt]1 family memb]s %all mean-- 7,a7 an individual1 7,b7 ! individual's sp\se1 7,c7 all l9eal ance/ors & desc5dants ( said individual 7& su* individual's sp\se71 7,d7 all legally adopt$ *ildr5 ( su* individual 7& su* individual's sp\se71 & 7,e7 all *ildr5 "u legal gu>dian%ip ( su* individual 7or su* individual's sp\se74 7#b7 ,id5tification requirem5ts ,9 ord] = a p]son to be c\nt$ z a memb] ( ! family = purposes ( det]m9+ ! size ( ! qualifi$ family1 su* p]son mu/-- 7,a7 h a bona fide ,social ,security numb]1 & 7,b7 be a lawful resid5t ( ! ,unit$ ,/ates4 7c7 ,*ildr5 ,liv+ ,away ,f ,home 7#a7 ,/ud5ts liv+ away f home ,any p]son :o 0 a regi/]$ /ud5t dur+ n few] ?an #e mon?s 9 a cal5d> ye> :ile liv+ away f ! common resid5ce ( a qualifi$ family b :o receives ov] #ej p]c5t ( su* p]son's support dur+ a cal5d> ye> f memb]s ( ! qualifi$ family %all be includ$ z "p ( ! family unit ^: memb]s provid$ said support = purposes ( ?is *apt]4 7#b7 ,*ildr5 ( divorc$ or sep>at$ p>5ts ,if a *ild's p>5ts are divorc$ or legally sep>at$1 a *ild = purposes ( ?is *apt] %all be treat$ z "p ( ! qualifi$ family ( ! cu/odial p>5t4 ,9 cases ( jo9t cu/ody1 ! cu/odial p>5t = purposes ( ?is *apt] %all be ! p>5t t has cu/ody ( ! *ild = m ?an "o-half ( ! "t dur+ a giv5 cal5d> ye>4 ,a p>5t entitl$ to be treat$ z ! cu/odial p>5t pursuant to ?is p>agraph may release ?is claim to ! o!r p>5t if said release is 9 writ+4 7d7 ,annual ,regi/ration ,9 ord] to receive ! family consumption all[ance provid$ by section #cja1 a qualifi$ family mu/ regi/] ) ! sales tax adm9i/]+ au?ority 9 a =m prescrib$ by ! ,secret>y4 ,! annual regi/ration =m %all provide-- 7#a7 ! "n ( ea* family memb] :o %>$ ! qualifi$ family's resid5ce on ! family det]m9ation date1 7#b7 ! ,social ,security numb] ( ea* family memb] on ! family det]m9ation date :o %>$ ! qualifi$ family's resid5ce on ! family det]m9ation date1 7#c7 ! family memb] or family memb]s to :om ! family consumption all[ance %\ld be paid1 7#d7 a c]tification t all li/$ family memb]s are lawful resid5ts ( ! ,unit$ ,/ates1 7#e7 a c]tification t all family memb]s %>+ ! common resid5ce are li/$1 7#f7 a c]tification t no family memb]s 7 inc>c]at$ on ! family det]m9ation date 7)9 ! mean+ ( subsection 7l771 & 7#g7 ! address ( ! qualifi$ family4 ,said regi/ration %all be sign$ by all memb]s ( ! qualifi$ family t h atta9$ ! age ( #ba ye>s z ( ! date ( fil+4 7e7 ,regi/ration ,n ,m&atory ,regi/ration is n m&atory = any qualifi$ family4 7f7 ,effect ( ,failure ,to ,provide ,annual ,regi/ration ,any qualifi$ family t fails to regi/] 9 accordance ) ?is section )9 #cj days ( ! family det]m9ation date1 %all cease receiv+ ! mon?ly family consumption all[ance 9 ! mon? beg9n+ #ij days aft] ! family det]m9ation date4 7g7 ,effect ( ,cur+ ,failure ,to ,provide ,annual ,regi/ration ,any qualifi$ family t fail$ to timely make its annual regi/ration 9 accordance ) ?is section b subsequ5tly cures its failure to regi/]1 %all be entitl$ to up to #f mon?s ( laps$ sales tax rebate paym5ts4 ,no int]e/ on laps$ paym5t am\nt %all be paid4 7h7 ,effective ,date ( ,annual ,regi/rations ,annual regi/rations %all take effect = ! mon? beg9n+ #ij days aft] ! family regi/ration date4 7i7 ,effective ,date ( ,revis$ ,regi/rations ,a revis$ regi/ration made pursuant to section #cje %all take effect = ! fir/ mon? beg9n+ #fj days aft] ! revis$ regi/ration 0 fil$4 ,! exi/+ regi/ration %all rema9 9 effect until ! effective date ( ! revis$ regi/ration4 7j7 ,det]m9ation ( ,regi/ration ,fil+ ,date ,an annual or revis$ regi/ration %all be deem$ fil$ :5-- 7#a7 deposit$ 9 ! ,unit$ ,/ates mail1 po/age prepaid1 to ! address ( ! sales tax adm9i/]+ au?ority1 7#b7 deliv]$ & accept$ at ! (fices ( ! sales tax adm9i/]+ au?ority1 or 7#c7 provid$ to a designat$ comm]cial private c\ri] s]vice = deliv]y )9 #b days to ! sales tax adm9i/]+ au?ority at ! address ( ! sales tax adm9i/]+ au?ority4 7k7 ,propos$ ,regi/ration ,to ,be ,provid$ ,?irty or m days be=e ! family regi/ration date1 ! sales tax adm9i/]+ au?ority %all mail to ! address %[n on ! mo/ rec5t rebate regi/ration or *ange ( address notice fil$ pursuant to section #cje7;d7 a propos$ regi/ration t may be simply sign$ by ! appropriate family memb]s if family circum/ances h n *ang$4 7l7 ,inc>c]at$ ,individuals ,an individual %all n be eligible "u ?is *apt] to be includ$ z a memb] ( any qualifi$ family if t individual-- 7#a7 is inc>c]at$ 9 a local1 ,/ate1 or ,f$]al jail1 prison1 m5tal hospital1 or o!r in/itution on ! family det]m9ation date1 & 7#b7 is s*$ul$ to be inc>c]at$ = #f mon?s or m 9 ! #ab-mon? p]iod foll[+ ! effective date ( ! annual regi/ration or ! revis$ regi/ration ( said qualifi$ family4 7m7 ,family ,det]m9ation ,date ,! family det]m9ation date is a date assign$ to ea* family by ! ,secret>y = purposes ( det]m9+ qualifi$ family size & o!r in=mation necess>y = ! adm9i/ration ( ?is *apt]4 ,! ,secret>y %all promulgate regulations reg>d+ ! issuance ( family det]m9ation dates4 ,9 ! abs5ce ( any regulations1 ! family det]m9ation date = all families %all be ,octob] #a4 ,! ,secret>y may assign family det]m9ation dates = adm9i/rative conv5i5ce4 ,p]missible means ( assign+ family det]m9ation dates include a me?od bas$ on ! bir? dates ( family memb]s4 7n7 ,cross ,ref]5ce ,= p5alty = fil+ false rebate claim1 see section #ejd7;i74 #cjc4 ,mon?ly pov]ty level 7a7 ,9 ,g5]al ,! mon?ly pov]ty level = any p>ticul> mon? %all be "o-twelf? ( ! annual pov]ty level4 ,= purposes ( ?is section ! annual pov]ty level %all be ! sum (-- 7#a7 ! annual level det]m9$ by ! ,dep>tm5t ( ,heal? & ,human ,s]vices pov]ty guidel9es requir$ by sections #feb & #fgc7b7 ( ! ,omnibus ,reconciliation ,act ( #aiha = a p>ticul> family size1 & 7#b7 9 case ( families t include a m>ri$ c\ple1 ! annual m>riage p5alty elim9ation am\nt4 7b7 ,annual ,m>riage ,p5alty ,elim9ation ,am\nt ,! annual m>riage p5alty elim9ation am\nt %all be ! am\nt t is-- 7#a7 ! am\nt t is two times ! annual level det]m9$ by ! ,dep>tm5t ( ,heal? & ,human ,s]vices pov]ty guidel9es requir$ by sections #feb & #fgc7b7 ( ! ,omnibus ,reconciliation ,act ( #aiha = a family ( "o1 less 7#b7 ! annual level det]m9$ by ! ,dep>tm5t ( ,heal? & ,human ,s]vices pov]ty guidel9es requir$ by sections #feb & #fgc7b7 ( ! ,omnibus ,reconciliation ,act ( #aiha = a family ( two4 #cjd4 ,rebate me*anism 7a7 ,g5]al ,rule ,! ,social ,security ,adm9i/ration %all provide a mon?ly sales tax rebate to duly regi/]$ qualifi$ families 9 an am\nt det]m9$ 9 accordance ) section #cja4 7b7 ,p]sons ,receiv+ ,rebate ,! paym5ts %all be made to ! p]sons designat$ by ! qualify+ family 9 ! annual or revis$ regi/ration = ea* qualifi$ family 9 effect ) respect to ! mon? = :i* paym5t is be+ made4 ,paym5ts may only be made to p]sons #ah ye>s or old]4 ,if m ?an #a p]son is designat$ 9 a regi/ration to receive ! rebate1 !n ! rebate paym5t %all be divid$ ev5ly betwe5 or among ^? p]sons designat$4 7c7 ,:5 ,rebates ,mail$ ,rebates %all be mail$ on or be=e ! fir/ bus9ess day ( ! mon? = :i* ! rebate is be+ provid$4 7d7 ,sm>t c>ds & ,direct ,electronic ,deposit ,p]missible ,! ,social ,security ,adm9i/ration may provide rebates 9 ! =m ( sm>t c>ds t c>ry ca% balances 9 _! memory = use 9 mak+ pur*ases at retail e/abli%m5ts or by direct electronic deposit4 #cje4 ,*ange 9 family circum/ances 7a7 ,g5]al ,rule ,9 ! abs5ce ( ! fil+ ( a revis$ regi/ration 9 accordance ) ?is *apt]1 ! common resid5ce ( ! qualifi$ family1 m>ital /atus & numb] ( p]sons 9 a qualifi$ family on ! family regi/ration date %all gov]n det]m9ations requir$ to be made "u ?is *apt] = purposes ( ! foll[+ cal5d> ye>4 7b7 ,no ,d\ble ,c\nt+ ,9 no ev5t %all any p]son be consid]$ "p ( m ?an "o qualifi$ family4 7c7 ,revis$ ,regi/ration ,p]missible ,a qualifi$ family may file a revis$ regi/ration = purposes ( section #cjb7;d7 to reflect a *ange 9 family circum/ances4 ,a revis$ regi/ration =m %all provide-- 7#a7 ! "n ( ea* family memb] :o %>$ ! qualifi$ family's resid5ce on ! fil+ date ( ! revis$ regi/ration1 7#b7 ! ,social ,security numb] ( ea* family memb] :o %>$ ! qualifi$ family's resid5ce on ! fil+ date ( ! revis$ regi/ration1 7#c7 ! family memb] or family memb]s to :om ! family consumption all[ance %\ld be paid1 7#d7 a c]tification t all li/$ family memb]s are lawful resid5ts ( ! ,unit$ ,/ates1 7#e7 a c]tification t all family memb]s %>+ ! common] resid5ce are li/$1 7#f7 a c]tification t no family memb]s 7 inc>c]at$ on ! family det]m9ation date 7)9 ! mean+ ( section #cjb7a771 & 7#g7 ! address ( ! qualifi$ family4 ,said revis$ regi/ration %all be sign$ by all memb]s ( ! qualifi$ family t h atta9$ ! age ( #ba ye>s z ( ! fil+ date ( ! revis$ regi/ration4 7d7 ,*ange ( ,address ,a *ange ( address = a qualifi$ family may be fil$ ) ! sales tax adm9i/]+ au?ority at any "t & %all n con/itute a revis$ regi/ration4 7e7 ,revis$ ,regi/ration ,n ,m&atory ,revis$ regi/rations reflect+ *anges 9 family /atus are n m&atory4 #d ,f$]al & ,/ate coop]ative tax adm9i/ration ,sec4 #dja4 ,au?ority = ,/ates to collect tax4 ,sec4 #djb4 ,f$]al adm9i/rative support = ,/ates4 ,sec4 #djc4 ,f$]al-,/ate tax conf]5ces4 ,sec4 #djd4 ,f$]al adm9i/ration 9 c]ta9 ,/ates4 ,sec4 #dje4 ,int]/ate allocation & de/9ation det]m9ation4 ,sec4 #djf4 ,g5]al adm9i/rative matt]s4 ,sec4 #djg4 ,jurisdiction4 #dja4 ,au?ority = ,/ates to collect tax 7a7 ,9 ,g5]al ,! tax impos$ by section #aja on gross paym5ts = ! use or consumption ( taxable prop]ty or s]vices )9 a ,/ate %all be adm9i/]$1 collect$1 & remitt$ to ! ,unit$ ,/ates ,treasury by su* ,/ate if ! ,/ate is an adm9i/]+ ,/ate4 7b7 ,adm9i/]+ ,/ate ,= purposes ( ?is section1 ! t]m adm9i/]+ ,/ate means any ,/ate-- 7#a7 :i* ma9ta9s a sales tax1 & 7#b7 :i* ent]s into a coop]ative agreem5t ) ! ,secret>y conta9+ reasonable provisions gov]n+ ! adm9i/ration by su* ,/ate ( ! taxes impos$ by ! subtitle & ! remittance to ! ,unit$ ,/ates 9 a timely mann] ( taxes collect$ "u ?is *apt]4 7c7 ,coop]ative ,agreem5ts ,! agreem5t "u subsection 7b77#b7 %all include provisions = ! exp$iti\s transf] ( funds1 contact (fic]s1 dispute resolution1 in=mation ex*ange1 confid5tiality1 taxpay] rights1 & o!r matt]s ( importance4 ,! agreem5t %all n conta9 extrane\s matt]s4 7d7 ,timely ,remittance ( ,tax 7#a7 ,9 g5]al ,adm9i/]+ ,/ates %all remit & pay ov] taxes collect$ "u ?is subtitle on behalf ( ! ,unit$ ,/ates 7less ! adm9i/ration fee all[able "u p>agraph 7#b77 n lat] ?an #e days aft] receipt4 ,int]e/ at #aej p]c5t ( ! ,f$]al %ort-t]m rate %all be paid ) respect to am\nts remitt$ aft] ! due date4 7#b7 ,adm9i/ration fee ,an adm9i/]+ ,/ate may reta9 an adm9i/ration fee equal to "o-qu>t] ( #a p]c5t ( ! am\nts o!rwise requir$ to be remitt$ to ! ,unit$ ,/ates "u ?is *apt] by ! adm9i/]+ ,/ate4 7e7 ,limitation on ,adm9i/ration ( ,tax by ,unit$ ,/ates ,! ,secret>y may adm9i/] ! tax impos$ by ?is subtitle 9 an adm9i/]+ ,/ate only if-- 7#a7 7,a7 su* ,/ate has fail$ on a regul> basis to timely remit to ! ,unit$ ,/ates taxes collect$ "u ?is *apt] on behalf ( ! ,unit$ ,/ates1 or 7,b7 su* ,/ate has on a regul> basis o!rwise mat]ially brea*$ ! agreem5t ref]r$ to 9 subsection 7b77#b71 7#b7 ! ,/ate has fail$ to cure su* alleg$ failures & brea*es )9 a reasonable "t1 7#c7 ! ,secret>y provides su* ,/ate ) writt5 notice ( su* alleg$ failures & brea*es1 & 7#d7 a ,di/rict ,c\rt ( ! ,unit$ ,/ates )9 su* ,/ate1 ^u application ( ! ,secret>y1 has r5d]$ a decision-- 7,a7 mak+ f9d+s ( fact t-- 7i7 su* ,/ate has fail$ on a regul> basis to timely remit to ! ,unit$ ,/ates taxes collect$ "u ?is *apt] on behalf ( ! ,unit$ ,/ates1 or su* ,/ate has on a regul> basis o!rwise mat]ially brea*$ ! agreem5t ref]r$ to 9 subsection 7b77#b71 7ii7 ! ,secret>y has provid$ su* ,/ate ) writt5 notice ( su* alleg$ failures & brea*es1 & 7iii7 ! ,/ate has fail$ to cure su* alleg$ failures & brea*es )9 a reasonable "t1 & 7,b7 mak+ a det]m9ation t x is 9 ! be/ int]e/ ( ! citiz5s ( ! ,unit$ ,/ates t ! adm9i/]+ ,/ate's au?ority to adm9i/] ! tax impos$ by ?is subtitle be revok$ & said tax be adm9i/]$ directly by ! ,secret>y4 ,! ord] ( ! ,di/rict ,c\rt revok+ ! au?ority ( an ,adm9i/]+ ,/ate %all conta9 provisions gov]n+ ! ord]ly transf] ( au?ority to ! ,secret>y4 7f7 ,re9/itution ,a ,/ate t has _h its au?ority revok$ pursuant to subsection 7e7 %all n be an adm9i/]+ ,/ate = a p]iod ( n less ?an #e ye>s aft] ! date ( ! ord] ( revocation4 ,= ! fir/ cal5d> ye> comm5c+ #h ye>s aft] ! date ( ! ord] ( revocation1 ! ,/ate %all be reg>d$ )\t prejudice z eligible to become an adm9i/]+ ,/ate4 7g7 ,?ird ,/ate ,adm9i/ration ,p]missible ,x %all be p]missible = a ,/ate to contract ) an adm9i/]+ ,/ate to adm9i/] ! ,/ate's sales tax = an agre$ fee4 ,9 ?is case1 ! agreem5t contemplat$ by subsection 7c7 %all h bo? ! ,/ate & ! ,f$]al ,gov]nm5t z p>ties4 7h7 ,inve/igations & ,audits ,adm9i/]+ ,/ates %all n conduct inve/igations or audits at facilities 9 o!r adm9i/]+ ,/ates 9 connection ) ! tax impos$ by section #aja or con=m+ ,/ate sales tax b %all in/ead coop]ate ) o!r adm9i/]+ ,/ates us+ ! me*anisms e/abli%$ by section #djb1 by compact or by o!r agreem5t4 #djb4 ,f$]al adm9i/rative support = ,/ates 7a7 ,9 ,g5]al ,! ,secret>y %all adm9i/] a program to facilitate in=mation %>+ among ,/ates4 7b7 ,/ate ,compacts ,! ,secret>y %all facilitate1 & may be a p>ty to a compact among ,/ates = purposes ( facilitat+ ! taxation ( int]/ate pur*ases & = o!r purposes t may facilitate implem5tation ( ?is subtitle4 7c7 ,agreem5t ,) ,con=m+ ,/ates ,! ,secret>y is au?oriz$ to ent] into & %all ent] into an agreem5t among con=m+ ,/ates enabl+ con=m+ ,/ates to collect con=m+ ,/ate sales tax on sales made by sell]s )\t a p>ticul> con=m+ ,/ate to a de/9ation )9 t p>ticul> con=m+ ,/ate4 7d7 ,secret>y's ,au?ority ,! ,secret>y %all h ! au?ority to promulgate regulations1 to provide guidel9es1 to assi/ ,/ates 9 adm9i/]+ ! national sales tax1 to provide = uni=mity 9 ! adm9i/ration ( ! tax & to provide guidance to ! public4 #djc4 ,f$]al-,/ate tax conf]5ces ,n less ?an once annually1 ! ,secret>y %all ho/ a conf]5ce ) ! sales tax adm9i/rators f ! v>i\s adm9i/]+ ,/ates to evaluate ! /ate ( ! national sales tax sy/em1 to address issues ( mutual conc]n & to develop & consid] legislative1 regulatory1 & adm9i/rative proposals to improve ! tax sy/em4 #djd4 ,f$]al adm9i/ration 9 c]ta9 ,/ates ,! ,secret>y %all adm9i/] ! tax impos$ by ?is subtitle 9 any ,/ate or o!r ,unit$ ,/ates jurisdiction t-- 7#a7 is n an adm9i/]+ ,/ate1 or 7#b7 elect$ to h ano!r ,/ate adm9i/] its tax 9 accordance ) section #dja7;g74 #dje4 ,int]/ate allocation & de/9ation det]m9ation 7a7 ,de/9ation ,g5]ally ,! tax impos$ by ?is subtitle is a de/9ation pr9ciple tax4 ,?is section %all gov]n = purposes ( det]m9+-- 7#a7 :e!r ! de/9ation ( taxable prop]ty & s]vices is )9 or )\t ! ,unit$ ,/ates1 & 7#b7 :i* ,/ate or t]ritory )9 ! ,unit$ ,/ates is ! de/9ation ( taxable prop]ty & s]vices4 7b7 ,tangible ,p]sonal ,prop]ty ,except z provid$ 9 subsection 7g7 7relat+ to c]ta9 leases71 ! de/9ation ( tangible p]sonal prop]ty %all be ! ,/ate or t]ritory 9 :i* ! prop]ty 0 fir/ deliv]$ to ! pur*as] 7includ+ ag5ts & au?oriz$ repres5tatives74 7c7 ,real ,prop]ty ,! de/9ation ( real prop]ty1 or r5ts or leaseholds on real prop]ty1 %all be ! ,/ate or t]ritory 9 :i* ! real prop]ty is locat$4 7d7 ,o!r ,prop]ty ,! de/9ation ( any o!r taxable prop]ty %all be ! resid5ce ( ! pur*as]4 7e7 ,s]vices 7#a7 ,g5]al rule ,! de/9ation ( s]vices %all be ! ,/ate or t]ritory 9 :i* ! use or consumption ( ! s]vices occurr$4 ,allocation ( s]vice invoices relat+ to m ?an #a jurisdiction %all be on ! basis ( "t or ano!r me?od det]m9$ by regulation4 7#b7 ,telecommunications s]vices ,! de/9ation ( telecommunications s]vices %all be ! resid5ce ( ! pur*as]4 ,telecommunications s]vices include telephone1 telegraph1 beep]1 radio1 cable television1 satellite1 & comput] on-l9e or network s]vices4 7#c7 ,dome/ic transportation s]vices ,= transportation s]vices :]e all ( ! f9al de/9ations are )9 ! ,unit$ ,/ates1 ! de/9ation ( transportation s]vices %all be ! f9al de/9ation ( ! trip 79 ! case ( r\nd or multiple trip f>es1 ! s]vices am\nt %all be equally allocat$ among ea* f9al de/9ation74 7#d7 ,int]national transportation s]vices ,= transportation s]vices :]e ! f9al de/9ation or orig9 ( ! trip is )\t ! ,unit$ ,/ates1 ! s]vice am\nt %all be deem$ #ej p]c5t attributable to ! ,unit$ ,/ates de/9ation or orig94 7#e7 ,electrical s]vice ,! de/9ation ( electrical s]vices %all be ! resid5ce ( ! pur*as]4 7f7 ,f9ancial ,int]m$iation ,s]vices ,! de/9ation ( f9ancial int]m$iation s]vices %all be ! resid5ce ( ! pur*as]4 7g7 ,r5ts ,paid = ! ,lease ( ,tangible ,prop]ty 7#a7 ,g5]al rule ,except z provid$ 9 p>agraph 7#b71 ! de/9ation ( r5ts paid = ! lease ( tangible prop]ty & leaseholds on su* prop]ty %all be :]e ! prop]ty is locat$ :ile 9 use4 7#b7 ,l& vehicles2 aircraft1 wat] craft ,! de/9ation ( r5tal & lease paym5ts on l& vehicles1 aircraft & wat] craft %all be-- 7,a7 9 ! case ( r5tals & leases ( a t]m ( #a mon? or less1 ! location :]e ! l& vehicle1 aircraft1 or wat] craft 0 orig9ally deliv]$ to ! r5t] or lessee1 & 7,b7 9 ! case ( r5tals & leases ( a t]m great] ?an #a mon?1 ! resid5ce ( ! r5t] or lessee4 7h7 ,allocation ,rules ,= purposes ( allocat+ rev5ue-- 7#a7 betwe5 or among adm9i/]+ ,/ates f taxes impos$ by ?is subtitle or f ,/ate sales taxes adm9i/]$ by ?ird-p>ty adm9i/]+ ,/ates1 or 7#b7 betwe5 or among ,/ates impos+ con=m+ ,/ate sales taxes1 ! rev5ue %all be allocat$ to ^? ,/ates t are ! de/9ation ( ! taxable prop]ty or s]vice4 7i7 ,f$]al ,(fice ( ,rev5ue ,allocation ,! ,secret>y %all e/abli% an ,(fice ( ,rev5ue ,allocation to arbitrate any claims or disputes among adm9i/]+ ,/ates z to ! de/9ation ( taxable prop]ty & s]vices = purposes ( allocat+ rev5ue betwe5 or among ! ,/ates f taxes impos$ by ?is subtitle4 ,! det]m9ation ( ! ,adm9i/rator ( ! ,(fice ( ,rev5ue ,allocation %all be subject to judicial review 9 any ,f$]al c\rt ) compet5t jurisdiction4 ,! /&>d ( review %all be abuse ( discretion4 #djf4 ,g5]al adm9i/rative matt]s 7a7 ,9 ,g5]al ,! ,secret>y & ea* sales tax adm9i/]+ au?ority may employ su* p]sons z may be necess>y = ! adm9i/ration ( ?is subtitle & may delegate to employees ! au?ority to conduct int]views1 he>+s1 prescribe rules1 promulgate regulations1 & p]=m su* o!r duties z are requir$ by ?is subtitle4 7b7 ,resolution ( ,any ,inconsi/5t ,rules & ,regulations ,9 ! ev5t t ! ,secret>y & any sales tax adm9i/]+ au?ority h issu$ inconsi/5t rules or regulations1 any lawful rule or regulation issu$ by ! ,secret>y %all gov]n4 7c7 ,adequate ,notice ,to ,be ,provid$ ,except 9 ! case ( an em]g5cy decl>$ by ! ,secret>y 7& n 8 designee71 no rule or regulation issu$ by ! ,secret>y ) respect to any int]nal rev5ue law %all take effect be=e #ij days h elaps$ aft] its publication 9 ! ,f$]al ,regi/]4 ,^u issuance1 ! ,secret>y %all provide copies ( all rules or regulations issu$ "u ?is title to ea* sales tax adm9i/]+ au?ority4 7d7 ,no ,rules1 ,rul+s1 or ,regulations ,) ,retroactive ,effect ,no rule1 rul+1 or regulation issu$ or promulgat$ by ! ,secret>y relat+ to any int]nal rev5ue law or by a sales tax adm9i/]+ au?ority %all apply to a p]iod prior to its publication 9 ! ,f$]al ,regi/] 7or ,/ate equival5t7 except t a regulation may take retroactive effect to prev5t abuse4 7e7 ,review ( ,impact ( ,regulations1 ,rules1 & ,rul+s on ,small ,bus9ess 7#a7 ,submission to small bus9ess adm9i/ration ,aft] publication ( any propos$ or tempor>y regulation by ! ,secret>y relat+ to int]nal rev5ue laws1 ! ,secret>y %all submit su* regulation to ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration = comm5t on ! impact ( su* regulation on small bus9esses4 ,n lat] ?an ! date #cj days aft] ! date ( su* submission1 ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration %all submit comm5ts on su* regulation to ! ,secret>y4 7#b7 ,consid]ation ( comm5ts ,9 prescrib+ any f9al regulation :i* sup]s$es a propos$ or tempor>y regulation :i* _h be5 submitt$ "u ?is subsection to ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration1 ! ,secret>y %all-- 7,a7 consid] ! comm5ts ( ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration on su* propos$ or tempor>y regulation1 & 7,b7 9 promulgat+ su* f9al regulation1 include a n>rative t describes ! response to su* comm5ts4 7#c7 ,submission ( c]ta9 f9al regulation ,9 ! case ( promulgation by ! ,secret>y ( any f9al regulations 7o!r ?an a tempor>y regulation7 :i* d n sup]s$e a propos$ regulation1 ! requirem5ts ( p>agraphs 7#a7 & 7#b7 %all apply1 except t ! submission "u p>agraph 7#a7 %all be made at lea/ #cj days be=e ! date ( su* promulgation1 & ! consid]ation & discussion requir$ "u p>agraph 7#b7 %all be made 9 connection ) ! promulgation ( su* f9al regulation4 7f7 ,small ,bus9ess ,regulatory ,safegu>ds ,! ,small ,bus9ess ,regulatory ,en=cem5t ,fairness ,act 7,public ,law #ajd-aba2 #aaj ,/at4 #heg 7,,sbrefa77 & ! ,regulatory ,flexibility ,act 7#e ,u4,s4,c4 #fja-fab 7,,rfa77 %all apply to regulations promulgat$ "u ?is subtitle4 #djg4 ,jurisdiction 7a7 ,/ate ,jurisdiction ,a sales tax adm9i/]+ au?ority %all h jurisdiction ov] any gross paym5ts made :i* h a de/9ation 7z det]m9$ 9 accordance ) section #dje7 )9 ! ,/ate ( said sales tax adm9i/]+ au?ority4 ,?is grant ( jurisdiction is n exclusive ( any o!r jurisdiction t su* sales tax adm9i/]+ au?ority may h4 7b7 ,f$]al ,jurisdiction ,! grant ( jurisdiction 9 subsection 7a7 %all n be 9 d]ogation ( ,f$]al jurisdiction ov] ! same matt]4 ,! ,f$]al ,gov]nm5t %all h ! "r to ex]cise preemptive jurisdiction ov] matt]s relat+ to ! taxes impos$ by ?is subtitle4 #e ,,o!r ,,adm9i/rative ,,provisions ,sec4 #eja4 ,mon?ly reports & paym5ts4 ,sec4 #ejb4 ,regi/ration4 ,sec4 #ejc4 ,acc\nt+4 ,sec4 #ejd4 ,p5alties4 ,sec4 #eje4 ,burd5 ( p]suasion & burd5 ( production4 ,sec4 #ejf4 ,attorneys' & acc\ntancy fees4 ,sec4 #ejg4 ,summons1 exam9ations1 audits1 etc4 ,sec4 #ejh4 ,records4 ,sec4 #eji4 ,tax to be sep>ately /at$ & *>g$4 ,sec4 #eaj4 ,coord9ation ) title #aa4 ,sec4 #eaa4 ,applicable int]e/ rate4 #eja4 ,mon?ly reports & paym5ts 7a7 ,tax ,reports & ,fil+ ,dates 7#a7 ,9 g5]al ,on or be=e ! #ae? day ( ea* mon?1 ea* p]son :o is-- 7,a7 liable to collect & remit ! tax impos$ by ?is subtitle by reason ( section #ajc7;a71 or 7,b7 liable to pay tax impos$ by ?is subtitle :i* is n collect$ pursuant to section #ajc7;a71 %all submit to ! appropriate sales tax adm9i/]+ au?ority 79 a =m prescrib$ by ! ,secret>y7 a report relat+ to ! previ\s cal5d> mon?4 7#b7 ,cont5ts ( report ,! report requir$ "u p>agraph 7#a7 %all set =?-- 7,a7 ! gross paym5ts ref]r$ to 9 section #aja1 7,b7 ! tax collect$ "u *apt] #d 9 connection ) su* paym5ts1 7,c7 ! am\nt & type ( any cr$it claim$1 & 7,d7 o!r in=mation reasonably requir$ by ! ,secret>y or ! sales tax adm9i/]+ au?ority = ! adm9i/ration1 collection1 & remittance ( ! tax impos$ by ?is subtitle4 7b7 ,tax ,paym5ts ,date 7#a7 ,g5]al rule ,! tax impos$ by ?is subtitle dur+ any cal5d> mon? is due & %all be paid to ! appropriate sales tax adm9i/]+ au?ority on or be=e ! #ae? day ( ! succe$+ mon?4 ,bo? ,f$]al tax impos$ by ?is subtitle & con=m+ ,/ate sales tax 7if any7 %all be paid 9 #a aggregate paym5t4 7#b7 ,cross ref]5ce ,see subsection 7e7 relat+ to remitt+ ( sep>ate segregat$ funds = sell]s t are n small sell]s4 7c7 ,ext5sions = ,fil+ ,reports 7#a7 ,automatic ext5sions = n m ?an #cj days ,on application1 an ext5sion ( n m ?an #cj days to file reports "u subsection 7a7 %all be automatically grant$4 7#b7 ,o!r ext5sions ,on application1 ext5sions ( #cj to #fj days to file su* reports %all be lib]ally grant$ by ! sales tax adm9i/]+ au?ority = reasonable cause4 ,ext5sions great] ?an #fj days may be grant$ by ! sales tax adm9i/]+ au?ority to avoid h>d%ip4 7#c7 ,no ext5sion = paym5t ( taxes ,not)/&+ p>agraphs 7#a7 & 7#b71 no ext5sion %all be grant$ ) respect to ! "t = pay+ or remitt+ ! taxes "u ?is subtitle4 7d7 ,telephone ,report+ ( ,violations ,! ,secret>y %all e/abli% a sy/em "u :i* a violation ( ?is subtitle c be br\ght to ! att5tion ( ! sales tax adm9i/]+ au?ority = inve/igation ?r\gh ! use ( a toll-free telephone numb] & o!rwise4 7e7 ,sep>ate ,segregat$ ,acc\nts 7#a7 ,9 g5]al ,any regi/]$ sell] t is n a small sell] %all deposit all sales taxes collect$ pursuant to section #ajc 9 a p>ticul> week 9 a sep>ate segregat$ acc\nt ma9ta9$ at a bank or o!r f9ancial in/itution )9 #c bus9ess days ( ! end ( su* week4 ,said regi/]$ sell] %all also ma9ta9 9 t acc\nt suffici5t funds to meet ! bank or f9ancial in/itution m9imum balance requirem5ts1 if any1 & to pay acc\nt fees & co/s4 7#b7 ,small sell] ,= purposes ( ?is subsection1 a small sell] is any p]son t has n collect$ #bj1jjj or m ( ! taxes impos$ by ?is subtitle 9 any ( ! previ\s #ab mon?s4 7#c7 ,l>ge sell]s ,any sell] t has collect$ #ajj1jjj or m ( ! taxes impos$ by ?is subtitle 9 any ( ! previ\s #ab mon?s is a l>ge sell]4 ,a l>ge sell] %all remit to ! sales tax adm9i/]+ au?ority ! entire balance ( deposit$ taxes 9 its sep>ate segregat$ acc\nt on ! fir/ bus9ess day foll[+ ! end ( ! cal5d> week4 ,! ,secret>y may by regulation require ! electronic transf] ( funds due f l>ge sell]s4 7#d7 ,week ,= purposes ( ?is subsection1 ! t]m week %all mean ! #g-;day p]iod end+ on a ,friday4 7f7 ,det]m9ation ( ,report ,fil+ ,date ,a report fil$ pursuant to subsection 7a7 %all be deem$ fil$ :5-- 7#a7 deposit$ 9 ! ,unit$ ,/ates mail1 po/age prepaid1 address$ to ! sales tax adm9i/]+ au?ority1 7#b7 deliv]$ & accept$ at ! (fices ( ! sales tax adm9i/]+ au?ority1 7#c7 provid$ to a designat$ comm]cial private c\ri] s]vice = deliv]y )9 #b days to ! sales tax adm9i/]+ au?ority at ! address ( ! sales tax adm9i/]+ au?ority1 or 7#d7 by o!r means p]mitt$ by ! ,secret>y4 7g7 ,security ,requirem5ts ,a l>ge sell] 7)9 ! mean+ ( subsection 7e77#c77 %all be requir$ to provide security 9 an am\nt equal to ! great] ( #ajj1jjj or "o & "o-half times ! sell]'s av]age mon?ly tax liability dur+ ! previ\s #f cal5d> mon?s4 ,security may be a ca% bond1 a bond f a surety company approv$ by ! ,secret>y1 a c]tificate ( deposit1 or a ,/ate or ,unit$ ,/ates ,treasury bond4 ,a bond qualify+ "u ?is subsection mu/ be a cont9u+ in/rum5t = ea* cal5d> ye> 7or portion !re(7 t ! bond is 9 effect4 ,! bond mu/ rema9 9 effect until ! surety or sureties are releas$ & dis*>g$4 ,failure to provide security 9 accordance ) ?is section %all result 9 revocation ( ! sell]'s section #ejb regi/ration4 ,if a p]son :o has provid$ security pursuant to ?is subsection-- 7#a7 fails to pay an am\nt indicat$ 9 a f9al notice ( am\nt due "u ?is subtitle 7)9 ! mean+ ( section #fje7;d771 7#b7 no ,taxpay] ,assi/ance ,ord] is 9 effect relat+ to ! am\nt due1 7#c7 ei!r ! "t = fil+ an appeal pursuant to section #fjd has pass$ or ! appeal 0 d5i$1 & 7#d7 ! am\nt due is n be+ litigat$ 9 any judicial =um1 !n ! security or "p ( ! security1 z ! case may be1 may be =feit$ 9 favor ( ! ,secret>y to ! ext5t ( su* tax due 7plus int]e/ if any74 7h7 ,rew>ds ,program ,! ,secret>y is au?oriz$ to ma9ta9 a program ( aw>ds :]e9 individuals t assi/ ! ,secret>y or sales tax adm9i/]+ au?orities 9 discov]+ or prosecut+ tax fraud may be remun]at$4 7i7 ,cross ,ref]5ce ,= int]e/ due on taxes remitt$ late1 see section #ffja4 #ejb4 ,regi/ration 7a7 ,9 ,g5]al ,any p]son liable to collect & remit taxes pursuant to section #ajc7;a7 :o is engag$ 9 a trade or bus9ess %all regi/] z a sell] ) ! sales tax adm9i/]+ au?ority adm9i/]+ ! taxes impos$ by ?is subtitle4 7b7 ,affiliat$ ,firms ,affiliat$ firms %all be treat$ z #a p]son = purposes ( ?is section4 ,affiliat$ firms may elect1 ^u giv+ notice to ! ,secret>y 9 a =m prescrib$ by ! ,secret>y1 to treat sep>ate firms z sep>ate p]sons = purposes ( ?is subtitle4 7c7 ,designation ( ,tax ,matt]s ,p]son ,e p]son regi/]$ pursuant to subsection 7a7 %all designate a tax matt]s p]son :o %all be an individual :om ! sales tax adm9i/]+ au?ority may contact reg>d+ tax matt]s4 ,ea* p]son regi/]$ mu/ provide notice ( a *ange 9 ! id5tity ( ! tax matt]s p]son )9 #cj days ( said *ange4 7d7 ,effect ( ,failure ,to ,regi/] ,any p]son t is requir$ to regi/] & :o fails to d s is prohibit$ f sell+ taxable prop]ty or s]vices4 ,! ,secret>y or a sales tax adm9i/]+ au?ority may br+ an action seek+ a tempor>y re/ra9+ ord]1 an injunction1 or su* o!r ord] z may be appropriate to en=ce ?is section4 #ejc4 ,acc\nt+ 7a7 ,ca% ,me?od ,to ,be ,us$ ,g5]ally ,regi/]$ sell]s & o!r p]sons %all report transactions us+ ! ca% me?od ( acc\nt+ unless an election to use ! accrual me?od ( acc\nt+ is made pursuant to subsection 7b74 7b7 ,election ,to ,use ,accrual ,me?od ,a p]son may elect ) respect to a cal5d] ye> to remit taxes & report transactions ) respect to ! mon? :]e a sale 0 invoic$ & accru$4 7c7 ,cross ,ref]5ce ,see section #bje = rules relat+ to bad debts = sell]s elect+ ! accrual me?od4 #ejd4 ,p5alties 7a7 ,failure ,to ,regi/] ,ea* p]son :o is requir$ to regi/] pursuant to section #ejb b fails to d s prior to notification by ! sales tax adm9i/]+ au?ority %all be liable = a p5alty ( #ejj4 7b7 ,reckless or ,willful ,failure ,to ,collect ,tax 7#a7 ,civil p5alty2 fraud ,ea* p]son :o is requir$ to & recklessly or willfully fails to collect taxes impos$ by ?is subtitle %all be liable = a p5alty equal to ! great] ( #ejj or #bj p]c5t ( tax n collect$4 7#b7 ,crim9al p5alty ,ea* p]son :o is requir$ to & willfully fails z "p ( a trade or bus9ess to collect taxes impos$ by ?is subtitle may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod ( n m ?an #a ye> or bo?4 7c7 ,reckless or ,willful ,ass]tion ( ,invalid ,exemption 7#a7 ,civil p5alty2 fraud ,ea* p]son :o recklessly or willfully ass]ts an invalid int]m$iate or export sales exemption f ! taxes impos$ by ?is subtitle %all be liable = a p5alty equal to ! great] ( #ejj or #bj p]c5t ( ! tax n collect$ or remitt$4 7#b7 ,crim9al p5alty ,ea* p]son :o willfully ass]ts an invalid int]m$iate or export sales exemption f ! taxes impos$ by ?is subtitle may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod ( n m ?an #a ye> or bo?4 7d7 ,reckless or ,willful ,failure ,to ,remit ,tax ,collect$ 7#a7 ,civil p5alty2 fraud ,ea* p]son :o is requir$ to & recklessly or willfully fails to remit taxes impos$ by ?is subtitle & collect$ f pur*as]s %all be liable = a p5alty equal to ! great] ( #a1jjj or #ej p]c5t ( ! tax n remitt$4 7#b7 ,crim9al p5alty ,ea* p]son :o willfully fails to remit taxes impos$ by ?is subtitle & collect$ f pur*as]s may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod ( n m ?an #b ye>s or bo?4 7e7 ,reckless or ,willful ,failure ,to ,pay ,tax ,ea* p]son :o is requir$ to & recklessly or willfully fails to pay taxes impos$ by ?is subtitle %all be liable = a p5alty equal to ! great] ( #ejj or #bj p]c5t ( ! tax n paid4 7f7 ,p5alty = ,late ,fil+ 7#a7 ,9 g5]al ,9 ! case ( a failure by any p]son :o is requir$ to & fails to file a report requir$ by section #eja on or be=e ! due date 7det]m9$ ) reg>d to any ext5sion7 = su* report1 su* p]son %all pay a p5alty = ea* mon? or fraction !re( t said report is late equal to ! great] (-- 7,a7 #ej1 or 7,b7 #j4e p]c5t ( ! gross paym5ts requir$ to be %[n on ! report4 7#b7 ,increas$ p5alty on returns fil$ aft] writt5 inquiry ,! am\nt ( ! p5alty "u p>agraph 7#a7 %all be d\bl$ ) respect to any report fil$ aft] a writt5 inquiry ) respect to su* report is receiv$ by ! taxpay] f ! sales tax adm9i/]+ au?ority4 7#c7 ,limitation ,! p5alty impos$ "u ?is subsection %all n exce$ #ab p]c5t4 7#d7 ,exceptions 7,a7 ,reasonable cause ,no p5alty %all be impos$ "u ?is subsection ) respect to any failure if x is %[n t su* failure is due to reasonable cause4 7,b7 ,o!r waiv] au?ority ,9 addition to p5alties n impos$ by reason ( subp>agraph 7,a71 ! sales tax adm9i/]+ au?ority1 on application1 %all waive ! p5alty impos$ by p>agraph 7#a7 once p] regi/]$ p]son p] #bd-mon? p]iod4 ,! prec$+ s5t5ce %all n apply to a p5alty det]m9$ "u p>agraph 7#b74 7g7 ,p5alty = ,willfully or ,recklessly ,accept+ a ,false ,int]m$iate or ,export ,sales ,c]tificate ,a p]son :o will+ly or recklessly accepts a false int]m$iate or export sales c]tificate %all pay a p5alty equal to #bj p]c5t ( ! tax n collect$ by reason ( said acceptance4 7h7 ,p5alty = ,late ,remittance ( ,taxes 7#a7 ,9 g5]al ,a p]son :o is requir$ to timely remit taxes impos$ by ?is subtitle & remits taxes m ?an #a mon? aft] su* taxes are due %all pay a p5alty equal to #a p]c5t p] mon? 7or fraction !re(7 f ! due date4 7#b7 ,limitation ,! p5alty impos$ "u ?is subsection %all n exce$ #bd p]c5t4 7#c7 ,exceptions = reasonable cause ,no p5alty %all be impos$ "u p>agraph 7#a7 ) respect to any late remittance if x is %[n t su* late remittance is due to reasonable cause4 7i7 ,p5alty = ,fil+ ,false ,rebate ,claim 7#a7 ,civil p5alty2 fraud ,a p]son :o will+ly or recklessly files a false claim = a family consumption all[ance rebate 7)9 ! mean+ ( *apt] #c7 %all-- 7,a7 pay a p5alty equal to ! great] ( #ejj or #ej p]c5t ( ! claim$ annual rebate am\nt n actually due1 & 7,b7 repay any rebates receiv$ z a result ( ! false rebate claim 7toge!r ) int]e/74 7#b7 ,crim9al p5alty ,a p]son :o will+ly files a false claim = a family consumption all[ance rebate 7)9 ! mean+ ( *apt] #c7 may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod n m ?an #a ye> or bo?4 7j7 ,p5alty = ,bad ,*eck ,if any *eck or money ord] 9 paym5t ( any am\nt receivable "u ?is subtitle is n duly paid1 9 addition to o!r p5alties provid$ by law1 ! p]son :o t5d]$ su* *eck %all pay a p5alty equal to ! great] (-- 7#a7 #be1 or 7#b7 two p]c5t ( ! am\nt ( su* *eck4 7k7 ,p5alty = ,failure ,to ,ma9ta9 a ,sep>ate ,segregat$ ,acc\nt ,any p]son requir$ to ma9ta9 a sep>ate segregat$ acc\nt pursuant to section #eja7;e7 t fails to ma9ta9 su* a sep>ate segregat$ acc\nt %all pay a p5alty ( #a1jjj4 7l7 ,p5alty = ,failure ,to ,deposit ,collect$ ,taxes 9 a ,sep>ate ,segregat$ ,acc\nt ,any p]son requir$ to deposit collect$ taxes into a sep>ate segregat$ acc\nt ma9ta9$ pursuant to section #eja7;e7 t fails to timely deposit said taxes into ! sep>ate segregat$ acc\nt %all pay a p5alty equal to #a p]c5t ( ! am\nt requir$ to be deposit$4 ,! p5alty impos$ by ! previ\s s5t5ce %all be tripl$ unless said taxes h be5 deposit$ 9 ! sep>ate segregat$ acc\nt or remitt$ to ! sales tax adm9i/]+ au?ority )9 #af days ( ! date said deposit 0 due4 7m7 ,jo9t & ,sev]al ,liability = ,tax ,matt]s ,p]son & ,responsible ,(fic]s ,! tax matt]s p]son 7designat$ pursuant to section #ejb7;c77 & responsible (fic]s or p>tn]s ( a firm %all be jo9tly & sev]ally liable = ! tax impos$ by ?is subtitle & p5alties impos$ by ?is subtitle4 7n7 ,"r ( ,contribution ,if m ?an #a p]son is liable ) respect to any tax or p5alty impos$ by ?is subtitle1 ea* p]son :o paid su* tax or p5alty %all be entitl$ to recov] f o!r p]sons :o are liable = su* tax or p5alty an am\nt equal to ! excess ( ! am\nt paid by su* p]son ov] su* p]son's proportionate %>e ( ! tax or p5alty4 7o7 ,civil ,p5alties & ,crim9al ,f9es ,n ,exclusive 7#a7 ,civil p5alty ,! fact t a civil p5alty has be5 impos$ %all n prev5t ! imposition ( a crim9al f9e4 7#b7 ,crim9al f9e ,! fact t a crim9al f9e has be5 impos$ %all n prev5t ! imposition ( a civil p5alty4 7p7 ,confid5tiality ,any p]son :o violates ! requirem5ts relat+ to confid5tiality ( tax in=mation 7z provid$ 9 section #fje7;e77 may be f9$ up to #aj1jjj or imprison$ = a p]iod ( n m ?an #a ye>1 or bo?4 7q7 ,cross ,ref]5ce ,= int]e/ due on late paym5ts1 see section #ffja4 #eje4 ,burd5 ( p]suasion & burd5 ( production ,9 all disputes conc]n+ taxes impos$ by ?is subtitle1 ! p]son engag$ 9 a dispute ) ! sales tax adm9i/]+ au?ority or ! ,secret>y1 z ! case may be1 %all h ! burd5 ( production ( docum5ts & records b ! sales tax adm9i/]+ au?ority or ! ,secret>y %all h ! burd5 ( p]suasion4 ,9 all disputes conc]n+ an exemption claim$ by a pur*as]1 if ! sell] has on file an int]m$iate sale or export sale c]tificate f ! pur*as] & did n h reasonable cause to believe t ! c]tificate 0 improp]ly provid$ by ! pur*as] ) respect to su* pur*ase 7)9 ! mean+ ( section #ajc71 !n ! burd5 ( production ( docum5ts & records relat+ to t exemption %all re/ ) ! pur*as] & n ) ! sell]4 #ejf4 ,attorneys' & acc\ntancy fees ,9 all disputes conc]n+ taxes impos$ by ?is subtitle1 ! p]son engag$ 9 a dispute ) ! sales tax adm9i/]+ au?ority or ! ,secret>y1 z ! case may be1 %all be entitl$ to reasonable attorneys' fees1 acc\ntancy fees1 & o!r reasonable pr(essional fees incurr$ 9 direct relation to ! dispute unless ! sales tax adm9i/]+ au?ority or ! ,secret>y e/abli%es t its position 0 sub/antially ju/ifi$4 #ejg4 ,summons1 exam9ations1 audits1 etc 7a7 ,summons ,p]sons are subject to adm9i/rative summons by ! sales tax adm9i/]+ au?ority = records1 docum5ts1 & te/imony requir$ by ! sales tax adm9i/]+ au?ority to accurately det]m9e liability = tax "u ?is subtitle4 ,a summons %all be s]v$ by ! sales tax adm9i/]+ au?ority by an atte/$ copy deliv]$ 9 h& to ! p]son to :om x is direct$ or left at 8 la/ kn[n address4 ,! summons %all describe ) reasonable c]ta9ty :at is s\ght4 7b7 ,exam9ations & ,audits ,! sales tax adm9i/]+ au?ority has ! au?ority to conduct at a reasonable "t & place exam9ations & audits ( p]sons :o are or may be liable to collect & remit tax impos$ by ?is subtitle & to exam9e ! books1 pap]s1 records1 or o!r data ( su* p]sons :i* may be relevant or mat]ial to ! det]m9ation ( tax due4 7c7 ,limitation on ,au?ority 9 ,case ( ,ref]ral ,no adm9i/rative summons may be issu$ by ! sales tax adm9i/]+ au?ority & no action be comm5c$ to en=ce an adm9i/rative summons ) respect to any p]son if a ,ju/ice ,dep>tm5t ref]ral or ref]ral to a ,/ate ,attorney ,g5]al's ,(fice is 9 effect ) respect to su* p]son relat+ to a tax impos$ by ?is subtitle4 ,su* ref]ral is 9 effect ) respect to any p]son if ! sales tax adm9i/]+ au?ority or ! ,secret>y has recomm5d$ to ! ,ju/ice ,dep>tm5t or a ,/ate ,attorney ,g5]al's ,(fice a gr& jury inve/igation ( su* p]son or a crim9al prosecution ( su* p]son t contemplates crim9al sanctions "u ?is title4 ,a ref]ral %all be t]m9at$ :5-- 7#a7 ! ,ju/ice ,dep>tm5t or a ,/ate ,attorney ,g5]al's ,(fice notifies ! sales tax adm9i/]+ au?ority or ! ,secret>y t he w n-- 7,a7 prosecute su* p]son = any (f5se connect$ ) ! int]nal rev5ue laws1 7,b7 au?orize a gr& jury inve/igation ( su* p]son ) respect to su* (f5se1 or 7,c7 cont9ue su* a gr& jury inve/igation1 or 7#b7 a f9al disposition has be5 made ( any crim9al proce$+ connect$ ) ! int]nal rev5ue laws1 or con=m+ ,/ate sales tax1 aga9/ su* p]son4 #ejh4 ,records ,any p]son liable to remit taxes pursuant to ?is subtitle %all keep records 7includ+ a record ( all section #eji receipts provid$1 complete records ( int]m$iate & export sales1 includ+ pur*as]'s int]m$iate & export sales c]tificates & tax numb] & ! net ( tax am\nt ( pur*ase7 suffici5t to det]m9e ! am\nts report$1 collect$1 & remitt$ = a p]iod ( #f ye>s aft] ! latt] ( ! fil+ ( ! report = :i* ! records =m$ ! basis or :5 ! report 0 due to be fil$4 ,any pur*as] :o pur*as$ taxable prop]ty or s]vices b did n pay tax by reason ( ass]t+ an int]m$iate & export sales exemption %all keep records suffici5t to det]m9e :e!r said exemption 0 valid = a p]iod ( #g ye>s aft] ! pur*ase ( taxable prop]ty or s]vices4 #eji4 ,tax to be sep>ately /at$ & *>g$ 7a7 ,9 ,g5]al ,= ea* pur*ase ( taxable prop]ty or s]vices = :i* a tax is impos$ by section #aja1 ! sell] %all *>ge ! tax impos$ by section #aja sep>ately f ! pur*ase4 ,= pur*ase ( taxable prop]ty or s]vices = :i* a tax is impos$ by section #aja1 ! sell] %all provide to ! pur*as] a receipt = ea* transaction t includes-- 7#a7 ! prop]ty or s]vices price exclusive ( tax1 7#b7 ! am\nt ( tax paid1 7#c7 ! prop]ty or s]vice price inclusive ( tax1 7#d7 ! tax rate 7! am\nt ( tax paid 7p] p>agraph 7#b77 divid$ by ! prop]ty or s]vice price inclusive ( tax 7p] p>agraph 7#c771 7#e7 ! date t ! good or s]vice 0 sold1 7#f7 ! "n ( ! v5dor1 & 7#g7 ! v5dor regi/ration numb]4 7b7 ,v5d+ ,ma*9e ,exception ,! requirem5ts ( subsection 7a7 %all be inapplicable 9 ! case ( sales by v5d+ ma*9es4 ,v5d+ ma*9es = purposes ( ?is subsection are ma*9es-- 7#a7 t disp5se taxable prop]ty 9 ex*ange = co9s or curr5cy1 & 7#b7 t sell no s+le item exce$+ #aj p] unit 9 price4 7c7 ,f9ancial ,int]m$iation ,s]vices ,exception ,! requirem5ts ( subsection 7a7 %all be inapplicable 9 ! case ( sales f9ancial int]m$iation s]vice4 ,receipts %all be issu$ :5 ! tax is impos$ 79 accordance ) section #hjc 7relat+ to tim+ ( tax on f9ancial int]m$iation s]vices774 #eaj4 ,coord9ation ) title #aa ,no addition to tax %all be made "u section #ejd ) respect to a p]iod dur+ :i* a case is p5d+ "u title #aa1 ,unit$ ,/ates ,code-- 7#a7 if su* tax 0 incurr$ by ! e/ate & ! failure occurr$ pursuant to an ord] ( ! c\rt f9d+ probable insuffici5cy ( funds ( ! e/ate to pay adm9i/rative exp5ses1 or 7#b7 if-- 7,a7 su* tax 0 incurr$ by ! debtor be=e ! e>li] ( ! ord] = relief or 79 ! involunt>y case7 ! appo9tm5t ( a tru/ee1 & 7,b7 ! petition 0 fil$ be=e ! due date prescrib$ by law 7includ+ ext5sions7 = fil+ a return ( su* tax1 or ! date = mak+ ! addition to tax occurs on or aft] ! date ! petition 0 fil$4 #eaa4 ,applicable int]e/ rate 7a7 ,9 ,g5]al 7#a7 ,f$]al %ort-t]m rate ,9 ! case ( a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt ) a t]m ( n ov] #c ye>s1 ! applicable int]e/ rate is ! ,f$]al %ort-t]m rate4 7#b7 ,f$]al mid-t]m rate ,9 ! case ( a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt ) a t]m ( ov] #c ye>s b n ov] #i ye>s1 ! applicable int]e/ rate is ! ,f$]al mid-t]m rate4 7#c7 ,f$]al long-t]m rate ,9 ! case ( a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt ) a t]m ( ov] #i ye>s1 ! applicable int]e/ rate is ! ,f$]al long-t]m rate4 7b7 ,f$]al ,%ort-,t]m ,rate ,! ,f$]al %ort-t]m rate %all be ! rate det]m9$ by ! ,secret>y bas$ on ! av]age m>ket yield 7select$ by ! ,secret>y & end+ 9 ! cal5d> mon? 9 :i* ! det]m9ation is made dur+ any "o mon?7 on out/&+ m>ketable obligations ( ! ,unit$ ,/ates ) rema9+ p]iods to maturity ( #c ye>s or few]4 7c7 ,f$]al ,mid-,t]m ,rate ,! ,f$]al mid-t]m rate %all be ! rate det]m9$ by ! ,secret>y bas$ on ! av]age m>ket yield 7select$ by ! ,secret>y & end+ 9 ! cal5d> mon? 9 :i* ! det]m9ation is made dur+ any #a mon?7 on out/&+ m>ketable obligations ( ! ,unit$ ,/ates ) rema9+ p]iods to maturity ( m ?an #c ye>s & n ov] #i ye>s4 7d7 ,f$]al ,long-,t]m ,rate ,! ,f$]al long-t]m rate %all be ! rate det]m9$ by ! ,secret>y bas$ on ! av]age m>ket yield 7select$ by ! ,secret>y & end+ 9 ! cal5d> mon? 9 :i* ! det]m9ation is made dur+ any #a mon?7 on out/&+ m>ketable obligations ( ! ,unit$ ,/ates ) rema9+ p]iods to maturity ( ov] #i ye>s4 7e7 ,det]m9ation ( ,rates ,dur+ ea* cal5d> mon?1 ! ,secret>y %all det]m9e ! ,f$]al %ort-t]m rate1 ! ,f$]al mid-t]m rate & ! ,f$]al long-t]m rate :i* %all apply dur+ ! foll[+ cal5d> mon?4 #f ,,collections2 ,,appeals2 ,,taxpay] ,,rights ,sec4 #fja4 ,collections4 ,sec4 #fjb4 ,p[] to levy1 etc4 ,sec4 #fjc4 ,problem resolution (fices4 ,sec4 #fjd4 ,appeals4 ,sec4 #fje4 ,taxpay] rights4 ,sec4 #fjf4 ,in/allm5t agreem5ts compromises4 #fja4 ,collections ,! sales tax adm9i/]+ au?ority %all collect ! taxes impos$ by ?is subtitle1 except z provid$ 9 section #djd 7relat+ to ,f$]al adm9i/ration 9 c]ta9 ,/ates74 #fjb4 ,p[] to levy1 etc 7a7 ,9 ,g5]al ,! sales tax adm9i/]+ au?ority may levy & seize prop]ty1 g>ni% wages or sal>y & file li5s to collect am\nts due "u ?is subtitle1 pursuant to en=cem5t (-- 7#a7 a judgm5t duly r5d]$ by a c\rt ( law1 7#b7 an am\nt due if ! taxpay] has fail$ to ex]cise 8 appeals rights "u section #fjd1 or 7#c7 an am\nt due if ! appeals process det]m9$ t an am\nt rema9$ due & ! taxpay] has fail$ to timely petition ! ,tax ,c\rt = relief4 7b7 ,exemption ,f ,levy1 ,seizure1 & ,g>ni%m5ts ,!re %all be exempt f levy1 seizure1 & g>ni%m5t or p5alty 9 connection ) any tax impos$ by ?is subtitle-- 7#a7 we>+ app>el1 s*ool books1 fuel1 provisions1 furniture1 p]sonal effects1 tools ( a trade or pr(ession1 live/ock 9 a h\sehold up to an aggregate value ( #ae1jjj1 & 7#b7 mon?ly money income equal to #aej p]c5t ( ! mon?ly pov]ty level 7z def9$ 9 section #cjc74 7c7 ,li5s ,to ,be ,timely ,releas$ ,subject to su* reasonable regulations z ! ,secret>y may provide1 any li5 impos$ ) respect to a tax impos$ by ?is title %all be releas$ n lat] ?an #cj days aft]-- 7#a7 ! liability 0 satisfi$ or became un5=ceable1 or 7#b7 a bond 0 accept$ z security4 #fjc4 ,problem ,resolution ,(fices 7a7 ,problem ,resolution ,(fice ,to ,be ,e/abli%$ ,ea* sales tax adm9i/]+ au?ority %all e/abli% an indep5d5t ,problem ,resolution ,(fice & appo9t an adequate numb] ( problem resolution (fic]s4 ,! head ( ! problem resolution (fice mu/ be appo9t$ by1 & s]ve at ! pleasure ( ei!r ! ,/ate ,gov]nor 79 ! case ( an adm9i/]+ ,/ate7 or ! ,presid5t ( ! ,unit$ ,/ates4 7b7 ,au?ority ( ,problem ,resolution ,(fic]s ,problem resolution (fic]s %all h ! au?ority to inve/igate compla9ts & issue a ,taxpay] ,assi/ance ,ord] to adm9i/ratively enjo9 any collection activity if1 9 ! op9ion ( ! problem resolution (fic]1 said collection activity is reasonably likely to n be 9 compliance ) law or to prev5t h>d%ip 7o!r ?an by reason ( hav+ to pay taxes lawfully due74 ,problem resolution (fic]s %all also h ! au?ority to issue ,taxpay] ,assi/ance ,ord]s releas+ or return+ prop]ty t has be5 levi$ ^u or seiz$1 ord]+ t a li5 be releas$ & t g>ni%$ wages be return$4 ,a ,taxpay] ,assi/ance ,ord] may only be resc9d$ or modifi$ by ! problem resolution (fic] t issu$ x1 by ! highe/ (ficial 9 ! relevant sales tax adm9i/]+ au?ority or by its g5]al c\nsel ^u a f9d+ t ! collection activity is ju/ifi$ by cle> & conv9c+ evid5ce4 ,! au?ority to rev]se ?is ,taxpay] ,assi/ance ,ord] may n be delegat$4 7c7 ,=m ( ,reque/ = ,taxpay] ,assi/ance ,ord] ,! ,secret>y %all e/abli% a =m & proc$ure to aid p]sons reque/+ ! assi/ance ( ! ,problem ,resolution ,(fice & to aid ! ,problem ,resolution ,(fice 9 und]/&+ ! ne$s ( ! p]son seek+ assi/ance4 ,! use ( ?is =m1 h[ev]1 %all n be a pr]equisite to a problem resolution (fic] tak+ action1 includ+ issu+ a ,taxpay] ,assi/ance ,ord]4 7d7 ,cont5t ( ,taxpay] ,assi/ance ,ord] ,a ,taxpay] ,assi/ance ,ord] %all conta9 ! "n ( ! problem resolution (fic]1 any provision relat+ to ! runn+ ( any applicable p]iod ( limitation1 ! "n ( ! p]son t ! ,taxpay] ,assi/ance ,ord] assi/s1 ! gov]nm5t (fice 7or employee or (fic] ( said gov]nm5t (fice7 to :om x is direct$ & ! action or cessation ( action t ! ,taxpay] ,assi/ance ,ord] requires ( said gov]nm5t (fic] 7or employee or (fic] ( said gov]nm5t (fice74 ,! ,taxpay] ,assi/ance ,ord] ne$ n conta9 f9d+s ( fact or its legal basis2 h[ev]1 ! problem resolution (fic] mu/ provide f9d+s ( fact & ! legal basis = ! issuance ( ! ,taxpay] ,assi/ance ,ord] to ! sales tax adm9i/]+ au?ority ^u ! reque/ ( an (fic] ( said au?ority )9 #b weeks ( ! receipt ( su* reque/4 7e7 ,indep5d5ce ,protect$ ,problem resolution (fic]s %all n be discipl9$ or adv]sely affect$ = ! issuance ( adm9i/rative injunctions unless a patt]n ( issu+ injunctions t are manife/ly unreasonable is prov5 9 an adm9i/rative he>+ by a prepond]ance ( ! evid5ce4 7f7 ,o!r ,rights ,n ,limit$ ,no?+ 9 ?is section %all limit ! au?ority ( ! sales tax adm9i/]+ au?ority1 ! regi/]$ p]son or o!r p]son f pursu+ any legal rem$y 9 any c\rt ) jurisdiction ov] ! dispute at issue4 7g7 ,limitations ,! runn+ ( any applicable p]iod ( limitation %all be susp5d$ = a p]iod ( #h weeks foll[+ ! issuance ( a ,taxpay] ,assi/ance ,ord] or1 if specifi$1 = a long] p]iod set =? 9 ! ,taxpay] ,assi/ance ,ord] provid$ ! susp5sion does n exce$ #f mon?s4 #fjd4 ,appeals 7a7 ,adm9i/rative ,appeals ,! sales tax adm9i/]+ au?ority %all e/abli% an adm9i/rative appeals process :]e9 ! regi/]$ p]son or o!r p]son 9 disagreem5t ) a decision ( ! sales tax adm9i/]+ au?ority ass]t+ liability = tax is provid$ a full & fair he>+ 9 connection ) any disputes said p]son has ) ! sales tax adm9i/]+ au?ority4 7b7 ,tim+ ( ,adm9i/rative ,appeals ,said adm9i/rative appeal mu/ be made )9 #fj days ( receiv+ a f9al notice ( am\nt due pursuant to section #fje7;d7 unless leave = an ext5sion is grant$ by ! appeals (fic] 9 a =m prescrib$ by ! ,secret>y4 ,leave %all be grant$ to avoid h>d%ip4 #fje4 ,taxpay] rights 7a7 ,rights ,to ,be ,disclos$ ,! sales tax adm9i/]+ au?ority %all provide to any p]son aga9/ :om x has-- 7#a7 comm5c$ an audit or inve/igation1 7#b7 issu$ a f9al notice ( am\nt due1 7#c7 fil$ an adm9i/rative li51 levy1 or g>ni%m5t1 7#d7 comm5c$ o!r collection action1 7#e7 comm5c$ an action = civil p5alties1 or 7#f7 any o!r legal action1 a docum5t sett+ =? 9 pla9 ,engli% ! rights ( ! p]son4 ,! docum5t %all expla9 ! adm9i/rative appeals process1 ! au?ority ( ! ,problem ,resolution ,(fice 7e/abli%$ pursuant to section #fjc7 & h[ to contact t ,(fice1 ! burd5 ( production & p]suasion t ! p]son & ! sales tax adm9i/]+ au?ority be> 7pursuant to section #eje71 ! "r ( ! p]son to pr(essional fees 7pursuant to section #ejf71 ! "r to record int]views & su* o!r rights z ! p]son may possess "u ?is subtitle4 ,said docum5t w also set =? ! proc$ures = ent]+ into an in/allm5t agreem5t4 7b7 ,"r to ,pr(essional ,assi/ance ,9 all deal+s ) ! sales tax adm9i/]+ au?ority1 a p]son %all h ! "r to assi/ance1 at _! own exp5se1 ( "o or m pr(essional advisors4 7c7 ,"r ,to ,record ,int]views ,any p]son :o is int]view$ by an ag5t ( ! sales tax adm9i/]+ au?ority %all h ! "r to video or audio tape ! int]view at ! p]son's own exp5se4 7d7 ,"r to ,f9al ,notice ( ,am\nt ,due ,no collection or en=cem5t action w be comm5c$ aga9/ a p]son until #cj days aft] !y h be5 provid$ ) a f9al notice ( am\nt due "u ?is subtitle by ! sales tax adm9i/]+ au?ority4 ,! f9al notice ( am\nt due %all set =? ! am\nt ( tax due 7along ) any int]e/ & p5alties due7 & ! factual & legal basis = su* am\nts be+ due ) suffici5t specificity t su* basis c be und]/ood by a reasonable p]son :o is n a tax pr(essional read+ ! notice4 ,! f9al notice %all be s5t by c]tifi$ mail1 return receipt reque/$1 to-- 7#a7 ! address la/ provid$ by a regi/]$ sell]1 or 7#b7 ! be/ available address to a p]son :o is n a regi/]$ sell]4 7e7 ,confid5tiality ( ,tax ,in=mation 7#a7 ,9 g5]al ,all reports & report in=mation 7relat$ to any int]nal rev5ue law7 %all be confid5tial & except z au?oriz$ by ?is title-- 7,a7 no (fic] or employee 7includ+ =m] (fic]s & employees7 ( ! ,unit$ ,/ates1 7,b7 no (fic] or employee 7includ+ =m] (fic]s & employees7 ( any ,/ate or local ag5cy :o has _h access to returns or return in=mation1 & 7,c7 no o!r p]son :o has _h access to returns or return in=mation1 %all disclose any report or report in=mation obta9$ by him 9 any mann] 9 connection ) 8 s]vice z su* (fic] or employee or o!rwise4 7#b7 ,designees ,! sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation ( a p]son to t p]son or p]sons z t p]son may designate to receive said in=mation or return4 7#c7 ,o!r sales tax adm9i/]+ au?orities ,a sales tax adm9i/]+ au?ority may impose1 disclose ! report & report in=mation to ano!r sales tax adm9i/]+ au?ority4 7#d7 ,incompet5cy ,a sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation to ! committee1 tru/ee1 or gu>dian ( a p]son :o is incompet5t4 7#e7 ,deceas$ p]sons ,a sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation to ! dec$5t's-- 7,a7 adm9i/rator1 executor1 e/ate tru/ee1 or 7,b7 heir at law1 next ( k91 or b5efici>y "u a w :o has a mat]ial int]e/ t w be affect$ by ! in=mation4 7#f7 ,bankruptcy ,a sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation to a p]son's tru/ee 9 bankruptcy4 7#g7 ,congress ,^u writt5 reque/ f ! ,*airman ( ! ,committee on ,ways & ,means1 ! ,*airman ( ! ,committee on ,f9ance ( ! ,s5ate1 or ! ,*airman or ,*ief ( ,/aff ( ! ,jo9t ,committee on ,taxation1 a sales tax adm9i/]+ au?ority %all disclose ! report & report in=mation1 except t any report or report in=mation t c be associat$ ) or o!rwise id5tify a p>ticul> p]son %all be furni%$ to su* committee only :5 sitt+ 9 clos$ executive session unless su* p]son o!rwise cons5ts 9 writ+ to su* disclosure4 7#h7 ,waiv] ( privacy rights ,a p]son may waive confid5tiality rights provid$ by ?is section4 ,su* waiv] mu/ be 9 writ+4 7#i7 ,int]nal use ,disclosure ( ! report or report in=mation by (fic]s or employees ( a sales tax adm9i/]+ au?ority to o!r (fic]s or employees ( a sales tax adm9i/]+ au?ority 9 ! ord9>y c\rse ( tax adm9i/ration activities %all n con/itute unlawful disclosure ( ! report or report in=mation4 7#aj7 ,/ati/ical use ,^u reque/ 9 writ+ by ! ,secret>y ( ,comm]ce1 ! ,secret>y %all furni% su* reports & report in=mation to (fic]s & employees ( ! ,dep>tm5t ( ,comm]ce z ! ,secret>y may prescribe by regulation = ! purposes (1 & only to ! ext5t necess>y 91 ! /ructur+ ( c5suses & national economic acc\nts & conduct+ relat$ /ati/ical activities au?oriz$ by law4 7#aa7 ,dep>tm5t ( ! treasury ,returns & return in=mation %all be op5 = inspection by (fic]s & employees ( ! ,dep>tm5t ( ! ,treasury ^: (ficial duties require su* inspection or disclosure = ! purpose (1 & only to ! ext5t necess>y =1 prep>+ economic or f9ancial =eca/s1 projections1 analyses1 or e/imates4 ,su* inspection or disclosure %all be p]mitt$ only ^u writt5 reque/ t sets =? ! reasons :y su* inspection or disclosure is necess>y & is sign$ by ! head ( ! bureau or (fice ( ! ,dep>tm5t ( ! ,treasury reque/+ ! inspection or disclosure4 #fjf4 ,in/allm5t agreem5ts2 compromises ,! sales tax adm9i/]+ au?ority is au?oriz$ to ent] into writt5 agreem5ts ) any p]son "u :i* ! p]son is all[$ to satisfy liability = paym5t ( any tax "u ?is subtitle 7& p5alties & int]e/ relat+ !reto7 9 in/allm5t paym5ts if ! sales tax adm9i/]+ au?ority det]m9es t su* agreem5t w facilitate ! collection ( su* liability4 ,! agreem5t %all rema9 9 effect = ! t]m ( ! agreem5t unless ! in=mation t ! p]son provid$ to ! sales tax adm9i/]+ au?ority 0 mat]ially inaccurate or incomplete4 ,! sales tax adm9i/]+ au?ority may compromise any am\nts alleg$ to be due4 #g ,special rules ,sec4 #gja4 ,hobby activities4 ,sec4 #gjb4 ,gam+ activities4 ,sec4 #gjc4 ,gov]nm5t pur*ases4 ,sec4 #gjd4 ,gov]nm5t ent]prises4 ,sec4 #gje4 ,mix$ use prop]ty4 ,sec4 #gjf4 ,n-=-pr(it organizations4 #gja4 ,hobby activities 7a7 ,hobby ,activities ,nei!r ! exemption af=d$ by section #ajb = int]m$iate sales nor ! cr$its available pursuant to section #bjb or #bjc %all be available = any taxable prop]ty or s]vice pur*as$ = use 9 an activity if t activity is n engag$ 9 =-pr(it4 7b7 ,/atus ,deem$ ,if ! activity has receiv$ gross paym5ts = ! sale ( taxable prop]ty or s]vices t exce$ ! sum (-- 7#a7 taxable prop]ty & s]vices pur*as$1 7#b7 wages & sal>y paid1 & 7#c7 taxes 7( any type7 paid1 9 two or m ( ! mo/ rec5t #c cal5d> ye>s dur+ :i* x op]at$ !n ! bus9ess activity %all be conclusively deem$ to be engag$ 9 = pr(it4 #gjb4 ,gam+ activities 7a7 ,regi/ration ,any p]son sell+ "o or m *ances is a gam+ sponsor & %all regi/]1 9 a =m prescrib$ by ! ,secret>y1 ) ! sales tax adm9i/]+ au?ority z a gam+ sponsor4 7b7 ,*ance ,def9$ ,= purposes ( ?is section1 ! t]m *ance means a lott]y ticket1 a raffle ticket1 *ips1 o!r tok5s1 a bet or bets plac$1 a wag] or wag]s plac$1 or any simil> device :]e ! pur*ase ( ! "r gives rise to an obligation by ! gam+ sponsor to pay ^u ! occurr5ce (-- 7#a7 a r&om or unpr$ictable ev5t1 or 7#b7 an ev5t ov] :i* nei!r ! gam+ sponsor nor ! p]son pur*as+ ! *ance has control ov] ! outcome4 7c7 ,*ances ,n ,taxable ,prop]ty or ,s]vice ,not)/&+ any o!r provision 9 ?is subtitle1 a *ance is n taxable prop]ty or s]vices = purposes ( section #aja4 7d7 ,tax on ,gam+ ,s]vices ,impos$ ,a #bc-p]c5t tax is h]eby impos$ on ! taxable gam+ s]vices ( a gam+ sponsor4 ,?is tax %all be paid & remitt$ by ! gam+ sponsor4 ,! tax %all be remitt$ by ! #ae? day ( ea* mon? ) respect to taxable gam+ s]vices dur+ ! previ\s cal5d> mon?4 7e7 ,taxable ,gam+ ,s]vices ,def9$ ,= purposes ( ?is section1 ! t]m taxable gam+ s]vices means-- 7#a7 gross receipts ( ! gam+ sponsor f ! sale ( *ances1 m9us 7#b7 ! sum (-- 7,a7 total gam+ pay(fs to *ance pur*as]s 7or _! designees71 & 7,b7 gam+ specific taxes 7o!r ?an ! tax impos$ by ?is section7 impos$ by ! ,f$]al1 ,/ate1 or local gov]nm5t4 #gjc4 ,gov]nm5t pur*ases 7a7 ,gov]nm5t ,pur*ases 7#a7 ,pur*ases by ! f$]al gov]nm5t ,pur*ases by ! ,f$]al ,gov]nm5t ( taxable prop]ty & s]vices %all be subject to ! tax impos$ by section #aja4 7#b7 ,pur*ase by /ate gov]nm5ts & _! political subdivisions ,pur*ases by ,/ate gov]nm5ts & _! political subdivisions ( taxable prop]ty & s]vices %all be subject to ! tax impos$ by section #aja4 7b7 ,cross ,ref]5ces ,= pur*ases by gov]nm5t ent]prises see section #gjd4 #gjd4 ,gov]nm5t ent]prises 7a7 ,gov]nm5t ,ent]prises ,to ,collect & ,remit ,taxes on ,sales ,no?+ 9 ?is subtitle %all be con/ru$ to exempt any ,f$]al1 ,/ate1 or local gov]nm5tal unit or political subdivision 7:e!r or n ! ,/ate is an adm9i/]+ ,/ate7 op]at+ a gov]nm5t ent]prise f collect+ & remitt+ tax impos$ by ?is subtitle on any sale ( taxable prop]ty or s]vices4 ,gov]nm5t ent]prises %all comply ) all duties impos$ by ?is subtitle & %all be liable = p5alties & subject to en=cem5t action 9 ! same mann] z private p]sons t are n gov]nm5t ent]prises4 7b7 ,gov]nm5t ,ent]prise ,any entity own$ or op]at$ by a ,f$]al1 ,/ate1 or local gov]nm5tal unit or political subdivision t receives gross paym5ts f private p]sons is a gov]nm5t ent]prise1 except t a gov]nm5t-own$ entity %all n become a gov]nm5t ent]prise = purposes ( ?is section unless 9 any qu>t] x has rev5ues f sell+ taxable prop]ty or s]vices t exce$ #b1ejj4 7c7 ,gov]nm5t ,ent]prises ,int]m$iate ,sales 7#a7 ,9 g5]al ,gov]nm5t ent]prises %all n be subject to tax on pur*ases t w\ld n be subject to tax pursuant to section #ajb7;b7 if ! gov]nm5t ent]prise 7 a private ent]prise4 7#b7 ,exception ,gov]nm5t ent]prises may n use ! exemption af=d$ by section #ajb7;b7 to s]ve z a conduit = tax-free pur*ases by gov]nm5t units t w\ld o!rwise be subject to taxation on pur*ases pursuant to section #gjc4 ,transf]s ( taxable prop]ty or s]vices pur*as$ exempt f tax f a gov]nm5t ent]prise to su* gov]nm5t unit %all be taxable4 7d7 ,sep>ate ,books ( ,acc\nt ,any gov]nm5t ent]prise mu/ ma9ta9 books ( acc\nt1 sep>ate f ! non5t]prise gov]nm5t acc\nts1 ma9ta9$ 9 accordance ) g5]ally accept$ acc\nt+ pr9ciples4 7e7 ,trade or ,bus9ess ,a gov]nm5t ent]prise %all be treat$ z a trade or bus9ess = purposes ( ?is subtitle4 7f7 ,ent]prise ,subsidies ,con/itute ,taxable ,pur*ase ,a transf] ( funds to a gov]nm5t ent]prise by a gov]nm5t entity )\t full consid]ation %all con/itute a taxable gov]nm5t pur*ase ) ! mean+ ( section #gjc to ! ext5t t ! transf] ( funds exce$s ! fair m>ket value ( ! consid]ation4 #gje4 ,mix$ use prop]ty 7a7 ,mix$ ,use ,prop]ty or ,s]vice 7#a7 ,mix$ use prop]ty or s]vice def9$ ,= purposes ( ?is section1 ! t]m mix$ use prop]ty or s]vice is a taxable prop]ty or taxable s]vice us$ = bo? taxable use or consumption & = a purpose t w\ld n be subject to tax pursuant to section #ajb7;a77#a74 7#b7 ,taxable ?re%old ,mix$ use prop]ty or s]vice %all be subject to tax not)/&+ section #ajb7;a77#a7 unless su* prop]ty or s]vice is us$ m ?an #ie p]c5t = purposes t w\ld give rise to an exemption pursuant to section #ajb7;a77#a7 dur+ ea* cal5d> ye> 7or portions !re(7 x is own$4 7#c7 ,mix$ use prop]ty or s]vices cr$it ,a p]son regi/]$ pursuant to section #ejb is entitl$ to a bus9ess use conv]sion cr$it 7pursuant to section #bjb7 equal to ! product (-- 7,a7 ! mix$ use prop]ty am\nt1 7,b7 ! bus9ess use ratio1 & 7,c7 ! rate ( tax impos$ by section #aja4 7#d7 ,mix$ use prop]ty am\nt ,! mix$ use prop]ty am\nt = ea* mon? 7or fraction !re(7 9 :i* ! prop]ty 0 own$ %all be-- 7,a7 "o-?ree-hundr$-sixtie? ( ! gross paym5ts = real prop]ty = #cfj mon?s or until ! prop]ty is sold1 7,b7 "o-eighty-f\r? ( ! gross paym5ts = tangible p]sonal prop]ty = #hd mon?s or until ! prop]ty is sold1 7,c7 "o-sixtie? ( ! gross paym5ts = vehicles = #fj mon?s or until ! prop]ty is sold1 or 7,d7 = o!r types ( taxable prop]ty or s]vices1 a reasonable am\nt or 9 accordance ) regulations prescrib$ by ! ,secret>y4 7#e7 ,bus9ess use ratio ,= purposes ( ?is section1 ! t]m bus9ess use ratio means ! ratio ( bus9ess use to total use = a p>ticul> cal5d> mon? 7or portion !re( if ! prop]ty 0 own$ = only "p ( said cal5d> mon?74 ,= vehicles1 ! bus9ess use ratio w be ! ratio ( bus9ess purpose miles to total miles 9 a p>ticul> cal5d> mon?4 ,= real prop]ty1 ! bus9ess use ratio is ! ratio ( floor space us$ prim>ily = bus9ess purposes to total floor space 9 a p>ticul> cal5d> mon?4 ,= tangible p]sonal prop]ty 7except = vehicles71 ! bus9ess use ratio is ! ratio ( total "t us$ = bus9ess purposes to total "t us$ 9 a p>ticul> cal5d> ye>4 ,= o!r prop]ty or s]vices1 ! bus9ess ratio %all be calculat$ us+ a reasonable me?od4 ,reasonable records mu/ be ma9ta9$ to support a p]son's bus9ess use ( ! mix$ use prop]ty or s]vice4 7b7 ,tim+ ( ,bus9ess ,use ,conv]sion ,cr$it ,aris+ ,out ( ,own]%ip ( ,mix$ ,use ,prop]ty ,a p]son entitl$ to a cr$it pursuant to subsection 7a77#c7 aris+ out ( ! own]%ip ( mix$ use prop]ty mu/ acc\nt = ! mix$ use on a cal5d> ye> basis1 & may file = ! cr$it ) respect to mix$ use prop]ty 9 any mon? foll[+ ! cal5d> ye> giv+ rise to ! cr$it4 7c7 ,cross ,ref]5ce ,= bus9ess use conv]sion cr$it1 see section #bjb4 #gjf4 ,n-=-,pr(it organizations 7a7 ,n-=-,pr(it ,organizations ,dues1 contributions1 & simil> paym5ts to qualifi$ n-=-pr(it organizations %all n be consid]$ gross paym5ts = taxable prop]ty or s]vices = purposes ( ?is subtitle4 7b7 ,def9ition ,= purposes ( ?is section1 ! t]m qualifi$ n-=-pr(it organization means a n-=-pr(it organization organiz$ & op]at$ exclusively-- 7#a7 = religi\s1 *>itable1 sci5tific1 te/+ = public safety1 lit]>y1 or educational purposes1 7#b7 z civic leagues or social welf>e organizations1 7#c7 z labor1 agricultural1 or horticultural organizations1 7#d7 z *amb]s ( comm]ce1 bus9ess leagues1 or trade associations1 or 7#e7 z frat]nal b5efici>y societies1 ord]s1 or associations1 no "p ( ! net e>n+s ( :i* inures to ! b5efit ( any private %>ehold] or individual4 7c7 ,qualification ,c]tificates ,^u application 9 a =m prescrib$ by ! ,secret>y1 ! sales tax adm9i/]+ au?ority %all provide qualification c]tificates to qualifi$ n-=-pr(it organizations4 7d7 ,taxable ,transactions ,if a qualifi$ n-=-pr(it organization provides taxable prop]ty or s]vices 9 connection ) contributions1 dues1 or simil> paym5ts to ! organization1 !n x %all be requir$ to treat ! provision ( said taxable prop]ty or s]vices z a pur*ase taxable pursuant to ?is subtitle at ! fair m>ket value ( said taxable prop]ty or s]vices4 7e7 ,exemptions ,taxable prop]ty & s]vices pur*as$ by a qualifi$ n-=-pr(it organization %all be eligible = ! exemptions provid$ 9 section #ajb4 #h ,f9ancial ,int]m$iation ,s]vices ,sec4 #hja4 ,det]m9ation ( f9ancial int]m$iation s]vices am\nt4 ,sec4 #hjb4 ,bad debts4 ,sec4 #hjc4 ,tim+ ( tax on f9ancial int]m$iation s]vices4 ,sec4 #hjd4 ,f9anc+ leases4 ,sec4 #hje4 ,basic int]e/ rate4 ,sec4 #hjf4 ,=eign f9ancial int]m$iation s]vices4 #hja4 ,det]m9ation ( f9ancial int]m$iation s]vices am\nt 7a7 ,f9ancial ,int]m$iation ,s]vices ,= purposes ( ?is subtitle-- 7#a7 ,9 g5]al ,! t]m f9ancial int]m$iation s]vices means ! sum (-- 7,a7 explicitly *>g$ fees = f9ancial int]m$iation s]vices1 & 7,b7 implicitly *>g$ fees = f9ancial int]m$iation s]vices4 7#b7 ,explicitly *>g$ fees = f9ancial int]m$iation s]vices ,! t]m explicitly *>g$ fees = f9ancial int]m$iation s]vices includes-- 7,a7 brok]age fees1 7,b7 explicitly /at$ bank+1 loan orig9ation1 process+1 docum5tation1 cr$it *eck fees1 or o!r simil> fees1 7,c7 safe-deposit box fees1 7,d7 insurance premiums1 to ! ext5t su* premiums are n allocable to ! inve/m5t acc\nt ( ! und]ly+ insurance policy1 7,e7 tru/ees' fees1 & 7,f7 o!r f9ancial s]vices fees 7includ+ mutual fund managem5t1 sales1 & exit fees74 7#c7 ,implicitly *>g$ fees = f9ancial int]m$iation s]vices 7,a7 ,9 g5]al ,! t]m implicitly *>g$ fees = f9ancial int]m$iation s]vices includes ! gross imput$ am\nt 9 relation to any und]ly+ int]e/-be>+ inve/m5t1 acc\nt1 or debt4 7,b7 ,gross imput$ am\nt ,= purposes ( subp>agraph 7,a71 ! t]m gross imput$ am\nt means-- 7i7 ) respect to any und]ly+ int]e/-be>+ inve/m5t or acc\nt1 ! product (-- 7,i7 ! excess 7if any7 ( ! basic int]e/ rate 7z def9$ 9 section #hje7 ov] ! rate paid on su* inve/m5t1 & 7,,ii7 ! am\nt ( ! inve/m5t or acc\nt1 & 7ii7 ) respect to any und]ly+ int]e/-be>+ debt1 ! product (-- 7,i7 ! excess 7if any7 ( ! rate paid on su* debt ov] ! basic int]e/ rate 7z def9$ 9 section #hje71 & 7,,ii7 ! am\nt ( ! debt4 7b7 ,sell] ( ,f9ancial ,int]m$iation ,s]vices ,= purposes ( section #ajc7;a71 ! sell] ( f9ancial int]m$iation s]vices %all be-- 7#a7 9 ! case ( explicitly *>g$ fees = f9ancial int]m$iation s]vices1 ! sell] %all be ! p]son :o receives ! gross paym5ts = ! *>g$ f9ancial int]m$iation s]vices1 7#b7 9 ! case ( implicitly *>g$ fees = f9ancial int]m$iation s]vices ) respect to any und]ly+ int]e/-be>+ inve/m5t or acc\nt1 ! p]son mak+ ! int]e/ paym5ts on ! int]e/-be>+ inve/m5t or acc\nt1 & 7#c7 9 ! case ( implicitly *>g$ fees = f9ancial int]m$iation s]vices ) respect to any int]e/-be>+ debt1 ! p]son receiv+ ! int]e/ paym5ts on ! int]e/-be>+ debt4 #hjb4 ,bad debts 7a7 ,9 ,g5]al ,= purposes ( section #bje7;a71 a bad debt %all be a bus9ess debt t becomes :olly or p>tially wor?less to ! payee4 7b7 ,bus9ess ,loan ,= purposes ( subsection 7a71 a bus9ess loan or debt is a bona fide loan or debt made = a bus9ess purpose t bo? p>ties int5d$ be repaid4 7c7 ,det]m9ation ( ,wor?lessness 7#a7 ,9 g5]al ,no loan or debt %all be consid]$ :olly or p>tially wor?less unless x has be5 9 arre>s = #ahj days or m1 except t if a debt is dis*>g$ :olly or p>tially 9 bankruptcy be=e #ahj days has elaps$1 !n x %all be deem$ :olly or p>tially wor?less on ! date ( dis*>ge4 7#b7 ,det]m9ation by hold] ,a loan or debt t has be5 9 arre>s = #ahj days or m may be deem$ :olly or p>tially wor?less by ! hold] unless a paym5t s*$ule has be5 ent]$ into betwe5 ! debtor & ! l5d]4 7d7 ,cross ,ref]5ce ,see section #bje7;c7 = tax on subsequ5t paym5ts4 #hjc4 ,tim+ ( tax on f9ancial int]m$iation s]vices ,! tax on f9ancial int]m$iation s]vices provid$ by section #hja ) respect to an und]ly+ inve/m5t acc\nt or debt %all be impos$ & collect$ ) ! same frequ5cy t /atem5ts are r5d]$ by ! f9ancial in/itution 9 connection ) ! inve/m5t acc\nt or debt b n less frequ5tly ?an qu>t]ly4 #hjd4 ,f9anc+ leases 7a7 ,def9ition ,= purposes ( ?is section1 ! t]m f9anc+ lease means any lease "u :i* ! lessee has ! "r to acquire ! prop]ty = #ej p]c5t or less ( its fair m>ket value at ! end ( ! lease t]m4 7b7 ,g5]al ,rule ,f9anc+ leases %all be tax$ 9 ! me?od set =? 9 ?is section4 7c7 ,det]m9ation ( ,pr9cipal & ,int]e/ ,compon5ts ( ,f9anc+ ,lease ,! ,secret>y %all promulgate rules = disaggregat+ ! pr9cipal & int]e/ compon5ts ( a f9anc+ lease4 ,! pr9cipal am\nt %all be det]m9$ to ! ext5t possible by exam9ation ( ! contemporane\s sales price or prices ( prop]ty ! same or simil> z ! leas$ prop]ty4 7d7 ,alt]native ,me?od ,9 ! ev5t t contemporane\s sales prices or prop]ty ! same or simil> z ! leas$ prop]ty are n available1 ! pr9cipal & int]e/ compon5ts ( a f9anc+ lease %all be disaggregat$ us+ ! applicable int]e/ rate 7z def9$ 9 section #eaa7 plus #d p]c5t4 7e7 ,pr9cipal ,compon5t ,! pr9cipal compon5t ( ! f9anc+ lease %all be subject to tax z if a pur*ase 9 ! am\nt ( ! pr9cipal compon5t _h be5 made on ! day on :i* said lease 0 execut$4 7f7 ,int]e/ ,compon5t ,! f9ancial int]m$iation s]vices am\nt ) respect to ! int]e/ compon5t ( ! f9anc+ lease %all be subject to tax "u ?is subtitle4 7g7 ,coord9ation ,if ! pr9cipal compon5t & f9ancial int]m$iation s]vices am\nt ) respect to ! int]e/ compon5t ( a lease h be5 tax$ pursuant to ?is section1 !n ! gross lease or r5tal paym5ts %all n be subject to additional tax4 #hje4 ,basic int]e/ rate ,= purposes ( ?is *apt]1 ! basic int]e/ rate ) respect to a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt %all be ! applicable int]e/ rate 7z det]m9$ 9 section #eaa74 ,= debt in/rum5ts1 inve/m5ts1 or acc\nts ( contractually fix$ int]e/1 ! applicable int]e/ rate ( ! mon? ( issuance %all apply4 ,= debt in/rum5ts1 inve/m5ts1 or acc\nts ( v>iable int]e/ rates & :i* h no ref]5ce int]e/ rate1 ! applicable int]e/ %all be ! ,f$]al %ort-t]m int]e/ rate = ea* mon?4 ,= debt in/rum5ts1 inve/m5ts1 or acc\nts ( v>iable int]e/ rates & :i* h a ref]5ce int]e/ rate1 ! applicable int]e/ %all be ! applicable int]e/ rate = ! ref]5ce int]e/ rate = ea* mon?4 #hjf4 ,=eign f9ancial int]m$iation s]vices 7a7 ,special ,rules ,relat+ to ,int]national ,f9ancial ,int]m$iation ,s]vices ,f9ancial int]m$iation s]vices %all be deem$ z us$ or consum$ )9 ! ,unit$ ,/ates if ! p]son 7or any relat$ p>ty z def9$ 9 section #bje7;e77 pur*as+ ! s]vices is a resid5t ( ! ,unit$ ,/ates4 7b7 ,designation ( ,tax ,repres5tative ,any p]son t provides f9ancial int]m$iation s]vices to ,unit$ ,/ates resid5ts mu/1 z a condition ( lawfully provid+ su* s]vices1 designate1 9 a =m prescrib$ by ! ,secret>y1 a tax repres5tative = purposes ( ?is subtitle4 ,! tax repres5tative %all be responsible = ensur+ t ! taxes impos$ by ?is subtitle are collect$ & remitt$ & %all be jo9tly & sev]ally liable = collect+ & remitt+ ^! taxes4 ,! ,secret>y may require reasonable bond ( ! tax repres5tative4 ,! ,secret>y or a sales tax adm9i/]+ au?ority may br+ an action seek+ a tempor>y re/ra9+ ord]1 an injunction1 or su* o!r ord] z may be appropriate to en=ce ?is section4 7c7 ,cross ,ref]5ces ,= def9ition ( p]son1 see section #ija4 #i ,additional matt]s ,sec4 #ija4 ,additional matt]s4 ,sec4 #ijb4 ,transition matt]s4 ,sec4 #ijc4 ,wages to be report$ to ,social ,security ,adm9i/ration4 ,sec4 #ijd4 ,tru/ ,fund rev5ue4 ,sec4 #ije4 ,)hold+ ( tax on nonresid5t ali5s & =eign corporations4 #ija4 ,additional matt]s 7a7 ,intangible ,prop]ty ,antiavoidance ,rule ,not)/&+ section #b7;a77#ad77;a77i71 ! sale ( a copyright or tradem>k %all be treat$ z ! sale ( taxable s]vices 7)9 ! mean+ ( section #aja7;a77 if ! sub/ance ( ! sales ( copyright or tradem>k con/itut$ ! sale ( ! s]vices t produc$ ! copyright$ mat]ial or ! tradem>k4 7b7 ,de ,m9imis ,paym5ts ,up to #djj ( gross paym5ts p] cal5d> ye> %all be exempt f ! tax impos$ by section #aja if-- 7#a7 made by a p]son n 9 connection ) a trade or bus9ess at any "t dur+ su* cal5d> ye> prior to mak+ said gross paym5ts1 & 7#b7 made to pur*ase any taxable prop]ty or s]vice :i* is import$ into ! ,unit$ ,/ates by su* p]son = use or consumption by su* p]son 9 ! ,unit$ ,/ates4 7c7 ,de ,m9imis ,sales ,up to #a1bjj p] cal5d> ye> ( gross paym5ts %all be exempt f ! tax impos$ by section #aja if receiv$-- 7#a7 by a p]son n 9 connection ) a trade or bus9ess dur+ su* cal5d> ye> prior to ! receipt ( said gross paym5ts1 & 7#b7 9 connection ) a casual or isolat$ sale4 7d7 ,de ,m9imis ,sale ( ,f9ancial ,int]m$iation ,s]vices ,up to #aj1jjj p] cal5d> ye> ( gross paym5ts receiv$ by a p]son f ! sale ( f9ancial int]m$iation s]vices 7z det]m9$ 9 accordance ) section #hja7 %all be exempt f ! tax impos$ by section #aja4 ,! exemption provid$ by ?is subsection is 9 addition to o!r exemptions af=d$ by ?is *apt]4 ,! exemption provid$ by ?is subsection %all n be available to l>ge sell]s 7z def9$ 9 section #eja7;e77#c774 7e7 ,proxy ,buy+ ,taxable ,if a regi/]$ p]son provides taxable prop]ty or s]vices to a p]son ei!r z a gift1 prize1 rew>d1 or z remun]ation = employm5t1 & su* taxable prop]ty or s]vices 7 n previ\sly subject to tax pursuant to section #aja1 !n ! provision ( su* taxable prop]ty or s]vices by ! regi/]$ p]son %all be deem$ ! conv]sion ( su* taxable prop]ty or s]vices to p]sonal use subject to tax pursuant to section #ajc7;c7 at ! tax inclusive fair m>ket value ( su* taxable prop]ty or s]vices4 7f7 ,sub/ance ,ov] ,=m ,! sub/ance ( a transaction w prevail ov] its =m if ! transaction has no bona fide economic purpose & is design$ to evade tax impos$ by ?is subtitle4 7g7 ,c]ta9 ,employee ,disc\nts ,taxable 7#a7 ,employee disc\nt ,= purposes ( ?is subsection1 ! t]m employee disc\nt means an employ]'s (f] ( taxable prop]ty or s]vices = sale to its employees or _! families 7)9 ! mean+ ( section #cjb7;b77 = less ?an ! (f] ( su* taxable prop]ty or s]vices to ! g5]al public4 7#b7 ,employee disc\nt am\nt ,= purposes ( ?is subsection1 ! employee disc\nt am\nt is ! am\nt by :i* taxable prop]ty or s]vices are sold pursuant to an employee disc\nt bel[ ! am\nt = :i* su* taxable prop]ty or s]vices w\ld h be5 sold to ! g5]al public4 7#c7 ,taxable am\nt ,if ! employee disc\nt am\nt exce$s #bj p]c5t ( ! price t ! taxable prop]ty or s]vices w\ld h be5 sold to ! g5]al public1 !n ! sale ( su* taxable prop]ty or s]vices by ! employ] %all be deem$ ! conv]sion ( su* taxable prop]ty or s]vices to p]sonal use & tax %all be impos$ on ! taxable employee disc\nt am\nt4 ,! taxable employee disc\nt am\nt %all be-- 7,a7 ! employee disc\nt am\nt1 m9us 7,b7 #bj p]c5t ( ! am\nt = :i* said taxable prop]ty or s]vices w\ld h be5 sold to ! g5]al public4 7h7 ,saturday1 ,sunday1 or ,legal ,holiday ,:5 ! la/ day prescrib$ = p]=m+ any act requir$ by ?is subtitle falls on a ,saturday1 ,sunday1 or legal holiday 79 ! jurisdiction :]e ! return is to be fil$71 ! p]=mance ( su* act %all be consid]$ timely if x is p]=m$ on ! next day :i* is n a ,saturday1 ,sunday1 or legal holiday 79 ! jurisdiction :]e ! return is to be fil$74 #ijb4 ,transition matt]s 7a7 ,inv5tory 7#a7 ,qualifi$ inv5tory ,inv5tory held by a trade or bus9ess on ! close ( bus9ess on ,decemb] #ca1 #bjbj1 %all be qualifi$ inv5tory if x is sold-- 7,a7 be=e ,decemb] #ca1 #bjba1 7,b7 by a regi/]$ p]son1 & 7,c7 subject to ! tax impos$ by section #aja4 7#b7 ,co/s ,= purposes ( ?is section1 qualifi$ inv5tory %all h ! co/ t x _h = ,f$]al income tax purposes = ! trade or bus9ess z ( ,decemb] #ca1 #bjbj 7includ+ any am\nts capitaliz$ by reason ( section #bfc;,a ( ! ,int]nal ,rev5ue ,code ( #aihf z 9 effect on ,decemb] #ca1 #bjbj74 7#c7 ,transitional inv5tory cr$it ,! trade or bus9ess :i* held ! qualifi$ inv5tory on ! close ( bus9ess on ,decemb] #ca1 #bjbj1 %all be entitl$ to a transitional inv5tory cr$it equal to ! co/ ( ! qualifi$ inv5tory 7det]m9$ 9 accordance ) p>agraph 7#b77 times ! rate ( tax impos$ by section #aja4 7#d7 ,tim+ ( cr$it ,! cr$it provid$ "u p>agraph 7#c7 %all be all[$ ) respect to ! mon? :5 ! inv5tory is sold subject to ! tax impos$ by ?is subtitle4 ,said cr$it %all be report$ z an int]m$iate & export sales cr$it & ! p]son claim+ said cr$it %all atta* support+ s*$ules 9 ! =m t ! ,secret>y may prescribe4 7b7 ,"w-9-,process ,= purposes ( ?is section1 inv5tory %all include "w-9-process4 7c7 ,qualifi$ ,inv5tory ,held by ,bus9esses ,n ,sell+ ,said ,qualifi$ ,inv5tory at ,retail 7#a7 ,9 g5]al ,qualifi$ inv5tory held by bus9esses t sells said qualifi$ inv5tory n subject to tax pursuant to section #ajb7;a7 %all be eligible = ! transitional inv5tory cr$it only if t bus9ess 7or a bus9ess t has successor rights pursuant to p>agraph 7#b77 receives c]tification 9 a =m satisfactory to ! ,secret>y t ! qualifi$ inv5tory 0 subsequ5tly sold subject to ! tax impos$ by ?is subtitle4 7#b7 ,transitional inv5tory cr$it "r may be sold ,! bus9ess entitl$ to ! transitional inv5tory cr$it may sell ! "r to receive said transitional inv5tory cr$it to ! pur*as] ( ! qualifi$ inv5tory t gave rise to ! cr$it entitlem5t4 ,any pur*as] ( su* qualifi$ inv5tory 7or prop]ty or s]vices into :i* ! qualifi$ inv5tory has be5 incorporat$7 may sell ! "r to said transitional inv5tory cr$it to a subsequ5t pur*as] ( said qualifi$ inv5tory 7or prop]ty or s]vices into :i* ! qualifi$ inv5tory has be5 incorporat$74 #ijc4 ,wages to be report$ to ,social ,security ,adm9i/ration 7a7 ,9 ,g5]al ,employ]s %all submit su* in=mation to ! ,social ,security ,adm9i/ration z is requir$ by ! ,social ,security ,adm9i/ration to calculate ,social ,security b5efits "u title ,,ii ( ! ,social ,security ,act1 includ+ wages paid1 9 a =m prescrib$ by ! ,secret>y4 ,a copy ( ! employ] submission to ! ,social ,security ,adm9i/ration relat+ to ea* employee %all be provid$ to ea* employee by ! employ]4 7b7 ,wages ,= purposes ( ?is section1 ! t]m wages means all ca% remun]ation = employm5t 7includ+ tips to an employee by ?ird p>ties provid$ t ! employ] or employee ma9ta9s records docum5t+ su* tips7 includ+ self-employm5t income2 except t su* t]m %all n include-- 7#a7 any insurance b5efits receiv$ 7includ+ dea? b5efits71 7#b7 p5sion or annuity b5efits receiv$1 7#c7 tips receiv$ by an employee ov] #e1jjj p] ye>1 & 7#d7 b5efits receiv$ "u a gov]nm5t entitlem5t program 7includ+ ,social ,security b5efits & unemploym5t comp5sation b5efits74 7c7 ,self-,employm5t ,income ,= purposes ( subsection 7b71 ! t]m self-employm5t income means gross paym5ts receiv$ = taxable prop]ty or s]vices m9us ! sum (-- 7#a7 gross paym5ts made = taxable prop]ty or s]vices 7)\t reg>d to :e!r tax 0 paid pursuant to section #aja on su* taxable prop]ty or s]vices71 & 7#b7 wages paid by ! self-employ$ p]son to employees ( ! self-employ$ p]son4 #ijd4 ,tru/ ,fund rev5ue 7a7 ,secret>y ,to ,make ,allocation ( ,sales ,tax ,rev5ue ,! ,secret>y %all allocate ! rev5ue receiv$ by virtue ( ! tax impos$ by section #aja 9 accordance ) ?is section4 ,! rev5ue %all be allocat$ among-- 7#a7 ! g5]al rev5ue1 7#b7 ! old-age & survivors insurance tru/ fund1 7#c7 ! disability insurance tru/ fund1 7#d7 ! hospital insurance tru/ fund1 & 7#e7 ! ,f$]al supplem5t>y m$ical insurance tru/ fund4 7b7 ,g5]al ,rule 7#a7 ,g5]al rev5ue ,! proportion ( total rev5ue allocat$ to ! g5]al rev5ue %all be ! same proportion z ! rate 9 section #aja7;b77#d7 be>s to ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 section #aja7;b77#c774 7#b7 ,! am\nt ( rev5ue allocat$ to ! old-age & survivors insurance & disability insurance tru/ funds %all be ! same proportion z ! old-age1 survivors & disability insurance rate 7z def9$ 9 subsection 7d77 be>s to ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 section #aja7;b77#c774 7#c7 ,! am\nt ( rev5ue allocat$ to ! hospital insurance & ,f$]al supplem5t>y m$ical insurance tru/ funds %all be ! same proportion z ! hospital insurance rate 7z def9$ 9 subsection 7e77 be>s to ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 section #aja7;b77#c774 7c7 ,cal5d> ,ye> #bjba ,not)/&+ subsection 7b71 ! rev5ue allocation pursuant to subsection 7a7 = cal5d> ye> #bjba %all be z foll[s3 7#a7 #fd4hc p]c5t ( total rev5ue to g5]al rev5ue1 7#b7 #bg4dc p]c5t ( total rev5ue to ! old-age & survivors insurance & disability insurance tru/ funds1 & 7#c7 #g4gd p]c5t ( total rev5ue to ! hospital insurance & ,f$]al supplem5t>y m$ical insurance tru/ funds4 7d7 ,old-,age1 ,survivors & ,disability ,insurance ,rate ,! old-age1 survivors & disability insurance rate %all be det]m9$ by ! ,social ,security ,adm9i/ration4 ,! old-age1 survivors & disability insurance rate %all be t sales tax rate :i* is necess>y to raise ! same am\nt ( rev5ue t w\ld h be5 rais$ by impos+ a #ab4d p]c5t tax on ! ,social ,security wage base 7includ+ self-employm5t income7 z det]m9$ 9 accordance ) *apt] #ba ( ! ,int]nal ,rev5ue ,code mo/ rec5tly 9 effect prior to ! enactm5t ( ?is ,act4 ,! rate %all be det]m9$ us+ actu>ially s\nd me?odology & ann\nc$ at lea/ #f mon?s prior to ! beg9n+ ( ! cal5d> ye> = :i* x applies4 7e7 ,hospital ,insurance ,rate ,! hospital insurance rate %all be det]m9$ by ! ,social ,security ,adm9i/ration4 ,! hospital insurance rate %all be t sales tax rate :i* is necess>y to raise ! same am\nt ( rev5ue t w\ld h be5 rais$ by impos+ a #b4i p]c5t tax on ! ,m$ic>e wage base 7includ+ self-employm5t income7 z det]m9$ 9 accordance ) *apt] #ba ( ! ,int]nal ,rev5ue ,code mo/ rec5tly 9 effect prior to ! enactm5t ( ?is ,act4 ,! rate %all be det]m9$ us+ actu>ially s\nd me?odology & ann\nc$ at lea/ #f mon?s prior to ! beg9n+ ( ! cal5d> ye> = :i* x applies4 7f7 ,assi/ance ,! ,secret>y %all provide su* te*nical assi/ance z ! ,social ,security ,adm9i/ration %all require to det]m9e ! old-age1 survivors & disability insurance rate & ! hospital insurance rate4 7g7 ,fur!r ,allocations 7#a7 ,old-age1 survivors & disability insurance ,! ,secret>y %all allocate rev5ue receiv$ because ( ! old-age1 survivors & disability insurance rate to ! old-age & survivors insurance tru/ fund & ! disability insurance tru/ fund 9 accordance ) law or1 9 ! abs5ce ( o!r /atutory provision1 9 ! same proportion t ! old-age & survivors insurance tru/ fund receipts bore to ! sum ( ! old-age & survivors insurance tru/ fund receipts & ! disability insurance tru/ fund receipts 9 cal5d> ye> #bjbj 7tak+ into acc\nt only receipts pursuant to *apt] #ba ( ! ,int]nal ,rev5ue ,code74 7#b7 ,hospital insurance ,! ,secret>y %all allocate rev5ue receiv$ because ( ! hospital insurance rate to ! hospital insurance tru/ fund & ! ,f$]al supplem5t>y m$ical insurance tru/ fund 9 accordance ) law or1 9 ! abs5ce ( o!r /atutory provision1 9 ! same proportion t hospital insurance tru/ fund receipts bore to ! sum ( ! hospital insurance tru/ fund receipts & ,f$]al supplem5t>y m$ical insurance tru/ fund receipts 9 cal5d> ye> #bjbj 7tak+ into acc\nt only receipts pursuant to *apt] #ba ( ! ,int]nal ,rev5ue ,code74 #ije4 ,)hold+ ( tax on nonresid5t ali5s & =eign corporations 7a7 ,9 ,g5]al ,all p]sons1 9 :atev] capacity act+ 7includ+ lessees or mortgagors or real or p]sonal prop]ty1 fiduci>ies1 employ]s1 & all (fic]s & employees ( ! ,unit$ ,/ates7 hav+ control1 receipt1 cu/ody1 disposal1 or paym5t ( any income to ! ext5t su* income con/itutes gross income f s\rces )9 ! ,unit$ ,/ates ( any nonresid5t ali5 individual1 =eign p>tn]%ip1 or =eign corporation %all d$uct & )hold f t income a tax equal to #bc p]c5t !re(4 7b7 ,exception ,no tax %all be requir$ to be d$uct$ f int]e/ on portfolio debt inve/m5ts4 7c7 ,treaty ,c\ntries ,9 ! case ( paym5ts to nonresid5t ali5 individuals1 =eign p>tn]%ips1 or =eign corporations t h a resid5ce 9 7or ! nationality ( a c\ntry7 t has ent]$ into a tax treaty ) ! ,unit$ ,/ates1 !n ! rate ( )hold+ tax prescrib$ by ! treaty %all gov]n4 4 #bjb4 ,con=m+ & te*nical am5dm5ts 7a7 ,repeals ,! foll[+ provisions ( ! ,int]nal ,rev5ue ,code ( #aihf are repeal$3 7#a7 ,sub*apt] ,a ( *apt] #fa ( subtitle ,d 7z r$esignat$ by section #ajd7 7relat+ to in=mation & returns74 7#b7 ,sections #fajc ?r\gh #faaf ( sub*apt] ,b ( *apt] #fa ( subtitle ,d 7z s r$esignat$74 7#c7 ,section #faeg 7relat+ to unemploym5t taxes74 7#d7 ,section #fafc 7relat+ to e/ate taxes74 7#e7 ,section #fafd 7relat+ to corporate taxes74 7#f7 ,section #faff 7relat+ to e/ate taxes74 7#g7 ,section #fafg 7relat+ to =eign expropriation losses74 7#h7 ,sections #fbja1 #fbje1 & #fbjg 7relat+ to assessm5ts74 7#i7 ,sub*apt] ,c ( *apt] #fc ( subtitle ,d 7z s r$esignat$7 7relat+ to tax treatm5t ( p>tn]%ip items74 7#aj7 ,section #fcje 7relat+ to collections ( c]ta9 liabilities74 7#aa7 ,sections #fcad1 #fcae1 #fcaf1 & #fcag 7relat+ to paym5ts ( repeal$ taxes74 7#ab7 ,sections #fcbd1 #fcbd;,a1 & #fcbd;,b 7relat+ to li5s = e/ate & gift taxes74 7#ac7 ,section #fcdd 7relat+ to cross ref]5ces74 7#ad7 ,section #fdaa 7relat+ to c>rybacks74 7#ae7 ,section #fdac 7relat+ to employm5t taxes74 7#af7 ,section #fdad 7relat+ to )held income taxes74 7#ag7 ,section #fdbb 7relat+ to cross ref]5ces74 7#ah7 ,section #fdbe 7relat+ to ov]paym5t ( corporate e/imat$ taxes74 7#ai7 ,section #fejd 7relat+ to cross ref]5ces74 7#bj7 ,section #ffeb 7relat+ to failure to file c]ta9 in=mation returns74 7#ba7 ,sections #ffed & #ffee 7relat+ to failure to paym5t e/imat$ income tax74 7#bb7 ,section #fffb 7relat+ to p5alties74 7#bc7 ,sections #ffgg ?r\gh #fgaa 7relat+ to income tax relat$ p5alties74 7#bd7 ,"p ,,ii ( sub*apt] ,b ( *apt] #fh 7relat+ to c]ta9 in=mation returns74 7#be7 ,"p ,i ( sub*apt] ,a ( *apt] #gj 7relat+ to t]m9ation ( taxable ye>74 7#bf7 ,section #fhfd 7relat+ to c]ta9 c>rybacks74 7#bg7 ,section #gajc 7relat+ to cross ref]5ces74 7#bh7 ,section #gbjd 7relat+ to )hold+ /atem5ts74 7#bi7 ,section #gbaa 7relat+ c]ta9 /atem5ts74 7#cj7 ,section #gbca 7relat+ to failure to obta9 c]ta9 lic5ses74 7#ca7 ,section #gbgj 7relat+ to insurance policies74 7#cb7 ,section #gdjd 7relat+ to e/ate taxes74 7#cc7 ,section #gdjg 7relat+ to income tax prep>]s74 7#cd7 ,section #gdjh 7relat+ to income tax %elt]s74 7#ce7 ,section #gdji 7relat+ to #eja7;c77#c7 organizations74 7#cf7 ,section #gdbg 7relat+ to income tax prep>]s74 7#cg7 ,section #gdbh 7relat+ to #eja7;c77#c7 organizations74 7#ch7 ,section #gdgf 7relat+ to decl>atory judgm5ts relat+ to retirem5t plans74 7#ci7 ,section #gdgh 7relat+ to decl>atory judgm5ts relat+ to c]ta9 tax-exempt obligations74 7#dj7 ,section #gejh 7relat+ to po/pon+ "t = c]ta9 actions requir$ by ! income1 e/ate1 & gift tax74 7#da7 ,section #geji 7relat+ to ,po/al ,s]vice payroll taxes74 7#db7 ,section #geab 7relat+ to payroll taxes74 7#dc7 ,section #geag 7relat+ to e/ate & gift tax evaluation74 7#dd7 ,section #geah 7relat+ to ,m]*ant ,m>9e tax inc5tives74 7#de7 ,section #geai 7relat+ to taxable ye>s74 7#df7 ,section #gebj 7relat+ to insurance & annuity valuation tables74 7#dg7 ,section #gebc 7relat+ to report+ ,f$]al income & outlays on ,=m #ajdjs74 7#dh7 ,section #gfaa 7relat+ to *ur* income tax exemptions & *ur* unrelat$ bus9ess income tax inquiries74 7#di7 ,section #gfed 7relat+ to possessions' income taxes74 7#ej7 ,section #gfee 7relat+ to cross ref]5ces74 7#ea7 ,section #ggja7;a77#af74 7#eb7 ,section #ggja7;a77#ai74 7#ec7 ,section #ggja7;a77#bj74 7#ed7 ,p>agraphs 7#cb7 ?r\gh 7#ch7 ( section #ggja7;a74 7#ee7 ,p>agraphs 7#da7 ?r\gh 7#df7 ( section #ggja7;a74 7#ef7 ,section #ggja7;b74 7#eg7 ,subsections 7e7 ?r\gh 7m7 ( section #ggja4 7#eh7 ,section #ggjb 7relat+ to life insurance contracts74 7#ei7 ,section #ggjb;,a 7relat+ to modifi$ end[m5t contracts74 7#fj7 ,section #ggjb;,b 7relat+ to long-t]m c>e insurance74 7#fa7 ,section #ggjc 7relat+ to ! det]m9ation ( m>ital /atus74 7#fb7 ,section #ggjd 7relat+ to publicly trad$ p>tn]%ips74 7#fc7 ,section #ghje4 7#fd7 ,section #ghea4 7#fe7 ,section #ghgb4 7#ff7 ,section #ghgc4 7b7 ,o!r ,con=m+ & ,te*nical ,am5dm5ts 7#a7 ,section #faea ( su* ,code is am5d$ by /rik+ subsection 7b7 & by r$esignat+ subsection 7c7 z subsection 7b74 7#b7 ,section #fafa ( su* ,code is am5d$ to read z foll[s3 #fafa4 ,ext5sion ( "t = pay+ tax ,! ,secret>y1 except z o!rwise provid$ 9 ?is title1 may ext5d ! "t = paym5t ( ! am\nt ( ! tax %[n or requir$ to be %[n on any return1 report1 or decl>ation requir$ "u au?ority ( ?is title = a reasonable p]iod n to exce$ #f mon?s 7#ab mon?s 9 ! case ( a taxpay] :o is abroad74 4 7#c7 ,section #fbaa7;a7 ( su* ,code is am5d$-- 7,a7 by /rik+ income1 e/ate1 & gift taxes impos$ by subtitles ,a & ,b &1 7,b7 by /rik+ subtitle ,a or ,b1 or1 & 7,c7 by /rik+ 1 z def9$ 9 subsection 7b77#b71 9 p>agraph 7#b74 7#d7 ,section #fbaa7;b7 ( su* ,code is am5d$ to read z foll[s3 7b7 ,rebate ,def9$ ,= purposes ( subsection 7a77#b71 ! t]m rebate means s mu* ( an abatem5t1 cr$it1 refund1 or o!r paym5t1 z 0 made on ! gr\nd t ! tax impos$ by *apt] #da1 #db1 #dc1 or #dd 0 less ?an ! excess ( ! am\nt specifi$ 9 subsection 7a77#a7 ov] ! rebates previ\sly made4 4 7#e7 ,section #fbab7;b7 ( su* ,code is am5d$ to read z foll[s3 7b7 ,address = ,notice ( ,defici5cy ,9 ! abs5ce ( notice to ! ,secret>y "u section #fijc ( ! exi/5ce ( a fiduci>y relation%ip1 notice ( a defici5cy 9 respect ( a tax impos$ by *apt] #db1 #dc1 or #dd if mail$ to ! taxpay] at 8 la/ kn[n address1 %all be suffici5t = purposes ( su* *apt] & ?is *apt] ev5 if su* taxpay] is deceas$1 or is "u a legal disability1 or1 9 ! case ( a corporation has t]m9at$ its exi/5ce4 4 7#f7 ,section #fcjb7;b7 ( su* ,code is am5d$ by /rik+ #ba14 7#g7 ,section #fcjb ( su* ,code is am5d$ by /rik+ subsections 7g7 & 7i7 & by r$esignat+ subsection 7h7 z subsection 7g74 7#h7 ,section #fcbe ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsections 7d7 ?r\gh 7h7 z subsections 7c7 ?r\gh 7g71 respectively4 7#i7 ,section #fdjb7;d7 ( su* ,code is am5d$ by /rik+ p>agraph 7#c74 7#aj7 ,section #fdjb ( su* ,code is am5d$ by /rik+ subsection 7j7 & by r$esignat+ subsection 7k7 z subsection 7j74 7#aa7 ,section #feja7;b7 ( su* ,code is am5d$-- 7,a7 by /rik+ except tax impos$ by *apt] #c1 #d1 #ba1 or #bd1 9 p>agraph 7#a71 & 7,b7 by /rik+ p>agraph 7#b7 & by r$esignat+ p>agraphs 7#c7 & 7#d7 z p>agraphs 7#b7 & 7#c71 respectively4 7#ab7 ,section #feja7;c7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#e7 ?r\gh 7#i74 7#ac7 ,section #feja7;e7 ( su* ,code is am5d$ by /rik+ subsection 7c7-- & all t foll[s ?r\gh subtitle ,d 9 p>agraph 7#c7 & ins]t+ subsection 7c71 9 ! case ( a return ( a tax impos$ "u a provision ( subtitle ,b4 7#ad7 ,section #feja ( su* ,code is am5d$ by /rik+ subsections 7f7 ?r\gh 7k7 & subsections 7m7 & 7n7 & by r$esignat+ subsection 7#a7 z subsection 7f74 7#ae7 ,section #fejc7;a7 ( su* ,code is am5d$-- 7,a7 by /rik+ p>agraph 7#b71 7,b7 by /rik+ ,defici5cy4-- & all t foll[s ?r\gh ,! runn+ & ins]t+ ,defici5cy4--,! runn+1 & 7,c7 by /rik+ income1 e/ate1 gift &4 7#af7 ,section #fejc ( su* ,code is am5d$ by /rik+ subsections 7e71 7f71 7i71 & 7k7 & by r$esignat+ subsections 7g71 7h71 & 7j7 z subsections 7e71 7f71 & 7g71 respectively4 7#ag7 ,section #feaa ( su* ,code is am5d$ by /rik+ subsections 7d7 & 7g7 & by r$esignat+ subsections 7f7 & 7h7 z subsections 7d7 & 7e71 respectively4 7#ah7 ,section #feab7;b77#a7 ( su* ,code is am5d$ by /rik+ ( income tax = ! same taxable ye>1 ( gift tax = ! same cal5d> ye> or cal5d> qu>t]1 ( e/ate tax 9 respect ( ! taxable e/ate ( ! same dec$5t1 or4 7#ai7 ,section #feac ( su* ,code is am5d$-- 7,a7 by /rik+ 7a7 ,e>ly ,return or ,advance ,paym5t ( ,tax4--1 & 7,b7 by /rik+ subsections 7b7 & 7e74 7#bj7 ,*apt] #fg ( su* ,code is am5d$ by /rik+ sub*apt]s ,a ?r\gh ,d & ins]t+ ! foll[+3 #ffja4 ,int]e/ on ov]paym5ts & und]paym5t 7a7 ,und]paym5ts ,if any am\nt ( tax impos$ by ?is title is n paid on or be=e ! la/ date prescrib$ = paym5t1 int]e/ on su* am\nt at ! ,f$]al %ort-t]m rate 7z def9$ 9 section #eaa7;b77 %all be paid f su* la/ date to ! date paid4 7b7 ,ov]paym5ts ,int]e/ %all be all[$ & paid ^u any ov]paym5t 9 respect ( any int]nal rev5ue tax at ! ,f$]al %ort-t]m rate 7z def9$ 9 section #eaa7;b77 f #fj days aft] ! date ( ! ov]paym5t until ! date ! ov]paym5t is refund$4 4 7#ba7 ,section #ffea7;a77#a7 ( su* ,code is am5d$ by /rik+ sub*apt] ,a ( *apt] #fa 7o!r ?an "p ,,iii !re(714 7#bb7 ,section #ffef ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsection 7d7 z subsection 7c74 7#bc7 ,section #fffc ( su* ,code is am5d$ by /rik+ subsection 7c74 7#bd7 ,section #fffd7;c7 ( su* ,code is am5d$-- 7,a7 by /rik+ ,exception4-- & all t foll[s ?r\gh ,no p5alty & ins]t+ ,exception4--,no p5alty1 & 7,b7 by /rik+ p>agraphs 7#b7 & 7#c74 7#be7 ,*apt] #gb ( su* ,code is am5d$ by /rik+ all matt] prec$+ section #gjaa4 7#bf7 ,section #gdbb ( su* ,code is am5d$ by /rik+ subsections 7h7 & 7i7 & by r$esignat+ subsections 7j7 & 7k7 z subsections 7h7 & 7i71 respectively4 7#bg7 ,section #gdea ( su* ,code is am5d$ to read z foll[s3 #gdea4 ,fee = fil+ petition ,! ,tax ,c\rt is au?oriz$ to impose a fee 9 an am\nt n 9 excess ( #fj to be fix$ by ! ,tax ,c\rt = ! fil+ ( any petition = ! r$et]m9ation ( a defici5cy4 4 7#bh7 ,section #gded ( su* ,code is am5d$ by /rik+ subsection 7b7 & by r$esignat+ subsection 7c7 z subsection 7b74 7#bi7 ,section #gdfc7;a7 ( su* ,code is am5d$-- 7,a7 by /rik+ p>agraphs 7#b7 & 7#c71 7,b7 by r$esignat+ p>agraph 7#d7 z p>agraph 7#b71 & 7,c7 by /rik+ ,d 9 p>agraph 7#b7 7z s r$esignat$7 & ins]t+ ,b4 7#cj7 ,section #gdfc7;c7 ( su* ,code is am5d$ by /rik+ sections #fbad7;a7 & & ins]t+ section4 7#ca7 ,section #gdfc7;e7 ( su* ,code is am5d$ by /rik+ 1 to ! ext5t t ! proc$ures describ$ 9 sub*apt] ,b ( *apt] #fc apply4 7#cb7 ,section #gdha ( su* ,code is am5d$ by /rik+ subsection 7d74 7#cc7 ,section #gfjh ( su* ,code is am5d$ by /rik+ subtitle ,e ea* place x appe>s & ins]t+ subtitle ,c4 7#cd7 ,section #ggja7;a77#bi7 ( su* ,code is am5d$ by /rik+ #aihf & ins]t+ #bjai4 7#ce7 ,section #ghji7;c7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#a7 & 7#d7 & by r$esignat+ p>agraphs 7#b7 & 7#c7 z p>agraphs 7#a7 & 7#b71 respectively4 7#cf7 ,section #ghga7;a7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#a7 & 7#c7 ?r\gh 7#f7 & by r$esignat+ p>agraphs 7#b7 & 7#g7 z p>agraphs 7#a7 & 7#b71 respectively4 7#cg7 ,section #ghga ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsections 7d7 & 7e7 z subsections 7c7 & 7d71 respectively4 7#ch7 ,section #hjba ( su* ,code is am5d$ by /rik+ subsection 7a7 & by r$esignat+ subsections 7b7 ?r\gh 7f7 z subsections 7a7 ?r\gh 7e71 respectively4 7#ci7 ,section #hjbb7b77;,a7 ( su* ,code is am5d$ by /rik+ 1 p>ticul>ly ! income tax4 7#dj7 ,section #hjbc ( su* ,code is am5d$ by /rik+ ,int]nal ,rev5ue ,s]vice ea* place x appe>s & ins]t+ ,dep>tm5t ( ! ,treasury4 7#da7 ,section #ieja7;b77#b7 ( su* ,code is am5d$ by /rik+ subp>agraph 7,c74 7#db7 ,section #igjb7;a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#d74 7#dc7 ,section #igje7;a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#d7 & by r$esignat+ p>agraph 7#e7 z p>agraph 7#d74 7#dd7 ,section #igjf7;d77#b77;,a7 ( su* ,code is am5d$ by /rik+ #fajc & ins]t+ #fje7;e74 7#de7 ,section #igjg ( su* ,code is am5d$ by /rik+ subsection 7f74 7#df7 ,section #igab7;d7 ( su* ,code is am5d$ by /rik+ p>agraph 7#e7 & by r$esignat+ p>agraph 7#f7 z p>agraph 7#e74 7#dg7 ,section #ihjc7;a7 ( su* ,code is am5d$ by /rik+ 7z def9$ 9 section #dad7;f774 ,,iii ,o!r ,matt]s #cja4 ,phase-out ( adm9i/ration ( repeal$ ,f$]al taxes 7a7 ,appropriations ,appropriations = any exp5ses ( ! ,int]nal ,rev5ue ,s]vice includ+ process+ tax returns = ye>s prior to ! repeal ( ! taxes repeal$ by title ,i ( ?is ,act1 rev5ue acc\nt+1 managem5t1 transf] ( payroll & wage data to ! ,social ,security ,adm9i/ration = ye>s aft] fiscal ye> #bjbc %all n be au?oriz$4 7b7 ,records ,f$]al records relat$ to ! adm9i/ration ( taxes repeal$ by title ,i ( ?is ,act %all be de/roy$ by ! end ( fiscal ye> #bjbc1 except t any records necess>y to calculate ,social ,security b5efits %all be reta9$ by ! ,social ,security ,adm9i/ration & any records necess>y to support ongo+ litigation ) respect to taxes ow$ or refunds due %all be reta9$ until f9al disposition ( su* litigation4 7c7 ,con=m+ ,am5dm5ts ,section #ghjb ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ subsections 7a7 & 7b7 & by r$esignat+ subsections 7c7 & 7d7 z subsections 7a7 & 7b71 7#b7 by /rik+ ,int]nal ,rev5ue ,s]vice ea* place x appe>s & ins]t+ ,dep>tm5t ( ! ,treasury1 & 7#c7 by /rik+ ,commission] or ,commission] ( ,int]nal ,rev5ue ea* place !y appe> & ins]t+ ,secret>y4 7d7 ,effective ,date ,! am5dm5ts made by subsection 7c7 %all take effect on ,janu>y #a1 #bjbc4 #cjb4 ,adm9i/ration ( o!r ,f$]al taxes 7a7 ,9 ,g5]al ,section #ghja ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to ! au?ority ( ! ,dep>tm5t ( ! ,treasury7 is am5d$ by add+ at ! end ! foll[+3 7d7 ,excise ,tax ,bureau ,!re %all be 9 ! ,dep>tm5t ( ! ,treasury an ,excise ,tax ,bureau to adm9i/] ^? excise taxes n adm9i/]$ by ! ,bureau ( ,alcohol1 ,tobacco & ,fire>ms4 7e7 ,sales ,tax ,bureau ,!re %all be 9 ! ,dep>tm5t ( ! ,treasury a ,sales ,tax ,bureau to adm9i/] ! national sales tax 9 ^? ,/ates :]e x is requir$ pursuant to section #djd1 & to dis*>ge o!r ,f$]al duties & p[]s relat+ to ! national sales tax 7includ+ ^? requir$ by sections #djb1 #djc1 & #dje74 ,! ,(fice ( ,rev5ue ,allocation %all be )9 ! ,sales ,tax ,bureau4 4 7b7 ,assi/ant ,g5]al ,c\nsels ,section #ghja7;a77#b7 ( su* ,code is am5d$ to read z foll[s3 7#b7 ,assi/ant g5]al c\nsels ,! ,secret>y ( ! ,treasury may appo9t1 )\t reg>d to ! provisions ( ! civil s]vice laws1 & fix ! duties ( n m ?an #e assi/ant g5]al c\nsels4 4 #cjc4 ,sales tax inclusive ,social ,security b5efits indexation ,subp>agraph 7,d7 ( section #bae7;i77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#a77 7relat+ to co/-(-liv+ increases 9 ,social ,security b5efits7 is am5d$ to read z foll[s3 7,d7 7i7 ! t]m ,,cpi increase p]c5tage1 ) respect to a base qu>t] or co/-(-liv+ qu>t] 9 any cal5d> ye>1 means ! p]c5tage 7r\nd$ to ! ne>e/ "o-t5? ( #a p]c5t7 by :i* ! ,consum] ,price ,index = t qu>t] 7z prep>$ by ! ,dep>tm5t ( ,labor7 exce$s su* index = ! mo/ rec5t prior cal5d> qu>t] :i* 0 a base qu>t] "u subp>agraph 7,a77ii7 or1 if lat]1 ! mo/ rec5t co/-(-liv+ computation qu>t] "u subp>agraph 7,b71 7ii7 if ! ,consum] ,price ,index 7z s prep>$7 does n include ! national sales tax paid1 !n ! t]m ,,cpi increase p]c5tage1 ) respect to a base qu>t] or co/-(-liv+ qu>t] 9 any cal5d> ye>1 means ! p]c5tage 7r\nd$ to ! ne>e/ "o-t5? ( #a p]c5t7 by :i* ! product (-- 7,i7 ! ,consum] ,price ,index = t qu>t] 7z s prep>$71 & 7,,ii7 ! national sales tax factor1 exce$s su* index = ! mo/ rec5t prior cal5d> qu>t] :i* 0 a base qu>t] "u subp>agraph 7,a77ii7 or1 if lat]1 ! mo/ rec5t co/ ( liv+ computation qu>t] "u subp>agraph 7,b71 & 7iii7 ! national sales tax factor is equal to "o plus ! quoti5t t is-- 7,i7 ! sales tax rate impos$ by section #aja ( ! ,int]nal ,rev5ue ,code ( #bjai1 divid$ by 7,,ii7 ! quantity t is "o m9us su* sales tax rate4 4 ,,iv ,sunset ( ,sales ,tax if ,sixte5? ,am5dm5t n ,repeal$ #dja4 ,elim9ation ( sales tax if ,sixte5? ,am5dm5t n repeal$ ,if ! ,sixte5? ,am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates is n repeal$ be=e ! end ( ! #g-ye> p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act1 !n all provisions (1 & am5dm5ts made by1 ?is ,act %all n apply to any use or consumption 9 any ye> beg9n+ aft] ,decemb] #ca ( ! cal5d> ye> 9 :i* or ) :i* su* p]iod ends1 except t ! ,sales ,tax ,bureau ( ! ,dep>tm5t ( ! ,treasury %all n be t]m9at$ until #f mon?s aft] su* ,decemb] #ca4