36 §1754-A. Registration of owners of space temporarily rented as retail space
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 211: GENERAL PROVISIONS
§1754-A. Registration of owners of space temporarily rented as retail space
A person who rents or leases space to more than 4 persons at one location for less than a 12-month period for the purpose of retail sales shall register with the State Tax Assessor. The form for application for registration and the registration certificates must be prescribed and furnished free of charge by the assessor. For each location where more than 4 persons rent or lease space for less than 12 months from the same person, the assessor shall issue a registration certificate, which must be conspicuously displayed at that location. By the 15th of each month following any month in which rental or lease activity has occurred, the person shall provide to the assessor the names, addresses and sales tax registration certificate numbers of those persons who have rented space during the previous month. Information returns must be prescribed and furnished free of charge by the assessor. Returns required under this section must be treated as returns filed under this Title and are subject to section 187-B. [2003, c. 390, §9 (AMD).]
SECTION HISTORY
1991, c. 780, §CCC2 (NEW). 2003, c. 390, §9 (AMD).