Legal Resources - Tax Rules

Tax Rules: Final: 5703-9

5703-9-09 Return by vendor operating more than one place of business

Upon application to the Tax Commissioner, and subject to his approval, a vendor who operates two or more places of business within the State may be authorized to file a cumulative form of return, reporting thereon the cumulative totals of the data required to be reported for each establishment. Cumulative returns shall be supplemented by a detailed report of such data and information applicable to each individual establishment as the commissioner may require.

Effective: 1-1-62 as TX-11-09

Promulgated under: 5703.14

  
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