28-5640
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28-5640. Collection allowance Each supplier and permissive supplier that properly remits tax under this article may retain four-tenths of one per cent of the taxes imposed by this article and collected and remitted by that supplier in accordance with this article to cover the costs of administration imposed by this article, including reporting, audit compliance and shipping paper preparation, except that the amount retained under this article shall not exceed two hundred thousand dollars in any one calendar year. |